This study has conducted numerical analysis for lubrication system of transmission for commercial vehicle. The lubrication oil system in transmission can be applied to a large scale commercial vehicle which is over 15tons. The flow rate of lubricating oil has been obtained for each of branch port from the lubrication pipe. The results from numerical simulation are mainly suggested for the mass flow rate of lubrication oil in the rotating main shaft of transmission system. It has been found that the mass flow rate from oil hole increased with an rotating rate of main shaft. The flow characteristic from oil hole has been presented for the lubricating system in the manual transmission.