The jet energy resolution comes from many sources, which can be grouped into two categories, detector and physics effects. We studied the physics uncertainties using simulated W --> jj events in order to improve the low-mass tail in the di-jet mass distribution. For the detector resolution we used both CDF detector simulation and data. For the first time the full granularity of the CDF detector is used to perform corrections at "tower level" rather than at "jet level." The track momenta measured by the Central Tracking Chamber (CTC) and the neutral cluster energies measured by the Central Shower Max (CES) are used to correct the calorimeter tower energies. When tested on gamma + jet data, our new algorithm has shown an improvement on the jet energy resolution better than 20% compared to the standard CDF jet corrections.