Feedback linearazation is an effective design and analysis tool used in the study of nonlinear control systems. However, most systems do not meet linearizability conditions. For systems that are not linearizable by state feedback, linearization by time scale transformation has been proposed to relax these conditions. Unfortunately, conditions that led by these approaches are more difficult to check. In this paper, methods for designing time scale transformation based on relative degree structure of nonlinear systems are presented. The methods do not require the solution of nonlinear PDE and the time scale function is derived systematically. An example of application to exact linearization of Acrobot by time scale stansformation is also given.