The theorem “ the number of partitions of a positive integer n into distinct odd parts equals the number of partitions of n into parts <b>Formula Not Shownb> and differing by <b>Formula Not Shownb> with strict inequality if a part is even” was first discovered and then proved by Krishnaswamy Alladi in the year 1999. The object of this paper is to give a different bijective proof of this result.