There are several methods which have been presented up to now in solving the simultaneous linear equations by computer. They are Gaussian Elimination Method, Gauss-Jordan Method, Inverse matrix Method and Gauss-Seidel iterative Method. This paper is not only discussed in their mechanisms compared with their algorithms, depicted flow charts, but also calculated the numbers of arithmetic operations and comparisons in order to criticize their availability. Inverse Matrix Method among em is founded out the smallest in the number of arithmetic operation, but is not the shortest operation time. This paper also indicates the many problems in using these methods and propose the new method which is able to applicate to even small or middle size computers.