In order to deploy successfully IPTV services, how to distribute content efficiently is one of critical problems. In this context, this study proposed cost effective resource allocation scheme in content delivery network (CDN) for IPTV services. Specifically, this study focuses on two problems: (1) how many replicated content are required in order to guarantee the blocking probability which is less than service requirement. (2) On which servers the content should be stored to minimize total cost (i.e. summation between storage cost and communication cost). To analyze these problems, this study reflects two technical issues into the proposed scheme: the trade off relationship between storage cost weight and communication cost weight, and content request pattern in accordance with content preference and daily request arrival rate. The proposed scheme is designed to give the optimal number of content copies which should be stored at each type server such as Edge server and Distribution server under given request condition. The scheme was evaluated by numerical analysis, and the result of this study is expected to be a practical guideline on designing CDN for IPTV services.