Depleted gas reservoir has been already explored and its geologic data, along with its reservoir properties, are already known through seismic exploration and drilling. Therefore it would be less difficult to develope a gas storage from depleted gas reservoir. Cushion gas which remains in the reservoir to maintain pressure affects withdrawal rate of working gas in underground gas storage. In this study, we attempted to investigate the relationship between cushion gas and withdrawal rate using a commercial simulator. From the analyses of the results, it is found that the minimum limit for a cycle of 5-month injection and 5-month withdrawal is 10 wells with 50% cushion gas, and 12 wells with 60% cushion gas for a cycle of 7-month injection and 3-month withdrawal.