In this article, a new method of analysis of the second order multivariable state-space and singular systems using He's Variational Iteration Method (HVIM) is presented. To illustrate the effectiveness of the He's Variational Iteration Method, an example of the second order multivariable state-space and singular systems has been considered and the solutions were obtained using methods taken from the literature [3] and He's Variational Iteration Method. The obtained discrete solutions are compared with the exact solutions of the second order multivariable state-space and singular systems. Error calculations for the second order multivariable state-space and singular systems have been presented in the Table form to show the efficiency of this He's Variational Iteration Method. This He's Variational Iteration Method can be easily implemented in a digital computer and the solution can be obtained for any length of time. . Keywords -Differential equations, system of differential equations, second order multivariable state-space and singular systems, Leapfrog method, He's Variational Iteration Method.