Abstract. We discuss the structure of tunneling conductance, the dI/dV lineshape, observed for a system with strong electron correlation. The structure of the dI/dV lineshape comprises zero-bias peak and two side peaks. We discuss the condition for compressing zero-bias peak and the origin of two side peaks. We explain why the tunneling conductance does not simply reflect the sample density of states in the tunneling experiment for a system with strong electron correlation.