This paper deals with Linear Programming by Signal Flow Graph technique which is different from that of Mason and Coates. The objective function is regarded as variable, and slack variable node, artificial variable node and objective function variable (constant) node are newly defined, which shows the process for optimization of solution very intuitively. Also methods for solving L.P. and examples with subject to Ax.leq.b, Ax=b and Ax.geq.b are presented.