****************************************************** PR # 41203 QSO is the luminous object in the universe, and its luminosity is about 1E+12Lo. The formation of QSO is still unknown. Sanders et al.(1988) proposed an atractive scenario to make QSO through the observations of ultra luminous FIR galaxies (hereafter ULFIRGs). In their scenario, the ULFIRGs will be in a transition phase to QSO, and luminous nuclei should be buried under a circumnuclear dust. Here we propose the ASCA observations of ULFIRGs, particulary WARM ULFIRGs in order to find the obscured nuclei in the galaxies. The ASCA is the best instruments to reveal the AGN activity behind the dust. Then we will discuss about the QSO formation. ******************************************************