A study was investigated to find out the mechanical optimum conditions of power tiller-plow system on both paddy field and upland. Mathematical model was developed for the theoretical analysis of this system and the experimentation on the field was carried out with two different sizes of 5PS and 8PS power tiller equipped with rubber tire. 1) The relationship between the plowing depth and draft resistance of the power tiller-plow system was a quadratic function. 2) The minimum point of the specific draft resistance of the 5 PS plow was found at the smaller plowing depth than that of 8 PS plow, therefore we can find that the curved surface of 5PS plow bottom should be improved for the effective plowing operation. 3) As the improvement of the mechanical balance by the desirable change of the curved surface of plow bottom, the relative position of hitch point and dimension of plow beam would be realized, the 5 PS power tiller could be used to plow deeply (about 16-17cm). 4) The virtual acting point of the total draft resistance on the plow bottom approached to the land side as the plowing depth increased. 5) The resultant of vertical reaction force $R_2$ on the landside was increased with the plowing depth, while the vertical reaction force $R_1$ on the wheel was decreased as the slope angle of the body of power tiller increased. 6) For the effective plowing operations ; a) The slope angle of the body should be as small as possible. b) The diameter of the wheel should be as small possible. c) The horizontal and vertical distances $l_2, h_1$ between the wheel axis and plow bottom should be as large as possible. 7) To use the 5PS power tiller as the major unit of agricultural machinery, the curved surface of the 5 PS plower bottom and the mechanism of attachment between the power tiller and the plow should be changed as the indications of this study, and in addition to these, the new operation method of the field work should be developed.