“…For any queuing system cost analysis constitutes a very important aspect of its investigation, for example vide [1] , [2] and [3].In the present paper, an attempt has been made to discuss the cost analysis of dual machine interference model with general arrival distribution,for there exists a close effect of arrival pattern on the assessment of the performance measures of the system. Here, after constructing a cost function, a fast converging N -R method has been used to solve the non-linear function involving service rate, hyper geometric functions and other parameters to compute the optimum total cost of the system.…”