The usability of the partial least squares method of small sample theory in military aero engine development costs estimating was discussed. The technical and development expense data of more than ten kinds of military turbojet and turbofan engine were collected. The technical parameters such as turbine inlet temperature, military fuel consumption rate, military thrust, afterburner thrust, thrust weight ratio, engine weight, total pressure ratio, air flow, overhaul life, number of prototypes and completion time were selected. The partial least squares method in military aero engine development costs estimating was used. The military aero engine development cost estimation model based on the major technical parameters was formed, and the development concept inheritance coefficient of military aero engine was established. The results show that the model's accuracy is improved compared with the other existing models, reaching 10%, and can be used to support for aero engine development cost estimation quickly.