We observed low-z quasar PG1426+015 (z=0.086), using the near-IR high resolution echelle spectrometer, IRCS, at the SUBARU 8.2 m telescope. Using an Adoptive Optics system, the full width at half maximum of the point spread function was about 0.3 arcsec, which can effectively separate the quasar spectra from the host galaxy spectra. We also maximize the total exposure time up to several hours per target, and develop data reduction methods to increase the signal-to-noise ratios. This poster presents the data reduction processes and sample spectra from the quasar and its host galaxy. These spectral lines will be used to study the physical mechanism of quasars, and the velocity dispersions of the stars in the bugle of the host galaxy.