It has been mentioned in some texts on seamanship that the Relieving tackle should be used in rough sea for emergency and it has a buffering effect. But the analysis of its action has not been performed. In this paper, the auther finds out the changes of tensions of ropes involved in the Relieving tackle and the resisting pull of it when the tiller is moved, and then considers on the effect of buffer. In the result, the general conclusions are as follows: -(1) It is recommended, if the Relieving tackle is intended to use, the securing positions of the tackle, the kinds of ropes, blocks and tackle in use have to be designed in previously. (2) The buffering effect is not so much and can be expected only for a Hand steering gear with steering chain. (3) So, in general, the Relieving tackle has to be used only for the emergency gear.