We calculate the inclusive decay width of . Then we get the ratio $R_{\tau\mu}=\Gamma[\Upsilon \to \tau^+\tau^-]/ \Gamma[\Upsilon \to \mu^+\mu^-]{\cal{O}}(\alpha){\cal{O}}(\alpha_s^2)$ within the Standard Model(SM). Comparing with the recent Babar’s data $R_{\tau \mu}=1.005\pm0.013\pm 0.022R_{\tau\mu}$ is not consistent with the experimental data in the error bar. The discrepancy is about . So leptonic decay of may be a possible signature of New Physics(NP). We present a better approach to test the Standard Model, $R_{\tau\mu}(E_{soft})=.\Gamma[\Upsilon \to \tau^+\tau^-+X]/ \Gamma[\Upsilon \to \mu^+\mu^-+X]|{E_X<E{soft}}$. After resumming the large logarithms, we get at the precision level of 0.1%. It can be compared with experimental data more precise. We also consider the impact of $R_{\tau \mu}(E_{soft})R_{\tau \mu}hA_0$.

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