In this paper, a Second degree generalized Jacobi Iteration method for solv- ing system of linear equations, Ax = b and discuss about the optimal values a_1 and b_1 in terms of spectral radius about for the convergence of SDGJ method of x(n+1) = b_1[D_m^(-1) (L_m +U_m)x^((n)) +k_(1m)]−a_1x^((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.