For iterative method to solving the linear system Ax=b in the preconditioned

on the basis of selecting the preconditioned factors in the past by using matrix iterative analysis and comparison theorems

two types of the split form with parameters are given. The new splitting methods not only can make the SOR iterative method convergence

but also can make the convergence rate better than the general preconditioned SOR method

and finally find the optimal values of the parameters.