Abstract
The demands of the Mass Transit System like Metro and elevated train have increased rapidly even in developing countries from the viewpoints of environmental benefits and the counter measures against traffic jams. But the business is one of the difficult sectors by taking the huge amounts of the investment. By introducing the cases in Japan and Thailand, some types of the business, operation and finances are analyzed. Finally we realize that the PM in the sector is required to pay much attention on the comprehensive measures and approach especially including the financial views.