The software reliability growth model(SRGM) has been developed in order to evaluate such measures as remaining fault number, fault rate, and reliability for the developing stage software. Most of the study literatures assumed that this detecting efficiency was perfect. However the actual fault detecting is generally imperfect, and widely known to many persons. It is not easy to develop and remove the fault existing in the software because the fault finding is difficult, and the exact solving method also not easy, and new fault may be introduced depending on the tester's capability. There, the fault removing efficiency influences the software reliability growth or developing cost of software. It is a very useful measure throughout the developing stage, much helpful for the developer to evaluate the debugging efficiency, and evaluate additional workload. Hence, the study for the imperfect debugging is important in point of software reliability and cost. This paper proposes that the fault debugging is imperfect and new fault may be introduced for the developing software during the developing stage.