  We propose an $S_{4}$ flavor model based on supersymmetric (SUSY) SU(5) GUT.
The first and third generations of \textbf{10} dimensional representations in
SU(5) are all assigned to be $1_{1}$ of $S_{4}$. The second generation of
\textbf{10} is to be $1_{2}$ of $S_{4}$. Right-handed neutrinos of singlet
\textbf{1} and three generations of $\bar{\textbf{5}}$ are all assigned to be
$3_{1}$ of $S_{4}$. The VEVs of two sets of flavon fields are allowed a
moderate hierarchy, that is $\langle\Phi^{\nu}\rangle \sim
\lambda_{c}\langle\Phi^{e}\rangle$. Tri-Bimaximal (TBM) mixing can be produced
at both leading order (LO) and next to next to leading order (NNLO) in neutrino
sector. All the masses of up-type quarks are obtained at LO. We also get the
bottom-tau unification $m_{\tau}=m_{b}$ and the popular Georgi-Jarlskog
relation $m_{\mu}=3m_{s}$ as well as a new mass relation
$m_{e}=\frac{8}{27}m_{d}$ in which the novel Clebsch-Gordan (CG) factor arises
from the adjoint field $H_{24}$. The GUT relation leads to a sizable mixing
angle $\theta^{e}_{12} \sim \theta_{c}$ and the correct quark mixing matrix
$V_{CKM}$ can also be realised in the model. The resulting CKM-like mixing
matrix of charged leptons modifies the vanishing $\theta^{\nu}_{13}$ in TBM
mixing to a large $\theta^{PMNS}_{13}\simeq\theta_{c}/\sqrt{2}$, in excellent
agreement with experimental results. A Dirac CP violation phase
$\phi_{12}\simeq\pm\pi/2$ is required to make the deviation from
$\theta^{\nu}_{12}$ small. We also present some phenomenological numerical
results predicted by the model.
