****************************************************** PR # 41205 Ultra luminous FIR galaxies (hereafter ULFIRGs) have high luminoity of L>1E12Lo, which is comparable to that of QSO. Images of the ULFIRGs show that nearly all are strongly interacting merger system. Sanders et al. (1988) proposed an evolutionary connection between ULFIRGs and QSO. In their model, ULFIRG has a buried nucleus under a circumnuclear dust. The activity of nucleus will dominate, decaying starburst activity, then it becomes optically selected QSO. We would like to investigate the transition between ULFIRG and QSO. In recent, galaxy interaction can be well demonstrated with a computer simulation, with which the age can be estimated, comparing the simulation with observations. We select two ULFIRGs with diffrent stage of interacting merger. ******************************************************