  Little Higgs models provides us a new solution of the {\it hierarchy problem}
of the SM. The problem is associated with the large difference in scales of SM
and plank scale. One of the main features of these models is the existence of a
vector like top quark. The CP violating $K_L \to \pi^0 \nu \bar{\nu}$ process n
the SM model is dominated by top quark penguin & box graphs. We examine this
process in the Little Higgs model where the top quark sector has significant
differences from the Standard Model.
