In this paper. a network theory for generaltransmission systme was extended considering the direction of power flow. Also, a modified network model was suggested for a node with 4 shafts in order to verify the power flow. Based on the extended network theory, a simulation program was developed to analyze a hydro-mecaanical tranmission(HMT) system consistion of two hydrostatic pump motors, severeal planetary gear trains steer differential gear. The simulation result showed that the extendednotwork analysis program develped can predict the power circulation as well as the magnitude of torque and speed for each transmission element and can be used design tool for genaral power transmission system.