Owing to a tremendous progress of information technology we have faced a great change of a society. This change has happened to almost all of a society. As a result intangible goods are also included as a major concern in international trade. We may say U.S. is one of the countries transaction of software is the most flourishing. I have tried to classified the cases of software transaction in U.S. into five groups. As a result I have known the UCC had been applied to the almost transaction of standard software. However UCC had not been applied to custom software and data processing. In these days UCITA which is very similar to a previous proposal UCC 2B has been presented. This is a contract law that would apply to computer software, multimedia products, and databases. It has been designed to create a uniform commercial contract law for those products. Now therefore we should make observation of a tendency about transaction of software in U.S. The reason is that we pay attention to the symbol and dormant power of U.S. in international trade.