Benchmarking is a technique that engages and executes a series of measures to change indexes of the Decision Making Unit (DMU) to excellent by using the gap analysis information between the DMU and benchmark. In this paper, a DEA-Benchmarking model based on the theory of maximum entropy is proposed and the conception of Entropy-DEA efficiency is defined. According to the optimization model based on the theory of maximum entropy, the Entropy-DEA efficient DMUs is regarded as benchmarks, which have more advantages and direction than DEA efficient DMUs. The measure method and existence property of Entropy-DEA efficiency are all analyzed in this paper.