The distributed manufacturing systems such as bionic, holonic, and fractal manufacturing system are newly introduced as the next generation manufacturing system. Although Fractal Manufacturing System has a lot of advantages in the conceptual aspect, it has been known to have a deficiency of difficult implementation. To cope with this problem, functions of each component of BFU (Basic Fractal Unit), an observer, an analyzer, an organizer, a resolver, and a controller, is thoroughly defined with the widely-used modeling techniques such as IDEF0 and Petri-net. A methodology for implementing intelligent controllers of Fractal Manufacturing Systems is also proposed.