In this paper we establish the Floguet theory for the quasi-periodic system where A(u1,u2...um) is an nxn periodic matrix function ofwith period 2π, and it is of Cτ, τ=(N+1)τ0, τ0=2(m+1), N = (1/2)n(n+l).Meanwhile, we define the characteristic exponential roots β1,β2,…,βn of (0.1), and assume that where K(ω), K(ω,β)->0. ku, iv, are integers, all the integers k1,k2,…,km,km are not zero, ,rhen therequasi-periodic linear transformation, which carries (0.1) into a linear system with constant coefficients.