Split delivery vehicle routing problem is one of the traditional types of routing problems in which the demand of different points can be divided among vehicles and the objective is to minimize the path length, which vehicles travel. In this paper, fuel cost of vehicles which is assumed to be dependent on their traveled path and load is considered as the objective functions. Namely, the cost of the consumed fuel is proportionate to the unit of load carried per unit of distance. In order to solve the proposed model a new memetic algorithm is developed which has two rows. The performance of the proposed algorithm for 21 standard problems is compared with the optimum solutions obtained from mathematical programming standard solver and the solutions of the same algorithm with single row solution representation. The results express the efficiency of developed algorithm.