Man-machine system is an integrated total system which is linked by functions of man and machine, and the value of the system is determined by its compatability. And it is able to evaluate the system value on the aspects of utility, availability, and cost benefit. The authors previously represented the methodology of system utility using transfer functions, and this paper successively discusses the reliability of man-machine system. The reliability estimation and evaluation methodologies are briefly mentioned, and some examples are shown in this paper.