The price increase of natural resources and the worldwide growth of LNG demand led to save the waste of Boil-Off Gas evaporating from cargo tanks of LNG carriers during navigation. As one of the efforts, a BOG reliquefaction system with BOG-to-BOG heat exchanging method was newly devised. This study was also discussed on the process details such as some features and advantages including comparisons with conventional BOG reliquefaction system, non BOG-BOG heat exchange type. The thermodynamic analysis for the system were also performed. Through the cycle simulation, the process efficiency of the BOG reliquefaction system BOG-BOG heat exchange was estimated to be increased up to 21%.