In this paper, a Second degree generalized Jacobi Iteration method for solving system of linear equations, Ax=bAx=b and discuss about the optimal values a1a1 and b1b1 in terms of spectral radius about for the convergence of SDGJ method of x(n+1)=b1[D−1m(Lm+Um)x(n)+k1m]−a1x(n−1).x(n+1)=b1[Dm−1(Lm+Um)x(n)+k1m]−a1x(n−1). Few numerical examples are considered to show that the effective of the Second degree Generalized Jacobi Iteration method (SDGJ) in comparison with FDJ, FDGJ, SDJ.