Although orthogonal function is introduced in control theory in early 1970's, it is not perfect. Since the concept of integral operator by Chen and Hsiao in mid 1970's, orthogonal function (for example Walsh, Block-pulse, Haar, Laguerre, Legendre, Chebychev etc) has been widely applied In system's analysis and identification, model reduction, state estimation, optimal control, signal processing, image processing, EEG, and ECG etc. The reason why Walsh Functions introduces in control theory is that as integral of Walsh function is also developed in Walsh orthogonal function, if we transfer give system into integral equation and introduce Walsh function. We can know that system's characteristic by algebraical expression. This approach is based on least square error and that result is expressed as computer calculation and partly continuous constant value which is easy to apply. Such a Walsh function has been actively studied in USA, TAIWAN, INDO, CHINA, EUROPE etc and in domestic, author has studied it for 10 years since it was is introduced in 1982. This paper is consider the that author has studied for 10 years and Walsh function's efficiency.