The software reliability growth model(SRGM) has been developed in order to estimate such reliability measures as remaining fault number, failure rate and reliability for the developing stage software. Almost of them assumed that the faults detected during testing were evetually removed. Namely, they have studied SRGM based on the assumption that the faults detected during testing were perfectly removed. The fault removing efficiency. however. IS imperfect and it is widely known as so in general. It is very difficult to remove detected fault perfectly because the fault detecting is not easy and new error may be introduced during debugging and correcting. Therefore, the fault detecting efficiency may influence the SRGM or cost of developing software. It is a very useful measure for the developing software. much helpful for the developer to evaluate the debugging efficiency, and, moreover, help to additional workloads necessary. Therefore. it is very important to evaluate the effect of imperfect dubugging in point of SRGM and cost. and may influence the optimal release time and operational budget. I extent and study the generally used reliability and cost models to the imperfect debugging range in this paper.