************************************************************************* 81351 SS Cygni is one of the most well-observed dwarf novae, displaying optical outburst every 30-60 days. In SS Cyg, the masses of both the white dwarf and the secondary star are measured precisely, and the relation between the mass accretion rate and the visual magnitude (mV) is calibrated with the accuracy of 20%. By comparing mV and the X-ray luminosity, we attempt to measure the critical mass accretion rate which discriminate the optically thin and thick accretion disc. The critical mass accretion rate for a binary whose system parameters are well known like SS Cyg will pose a significant constraint on the theory of the accretion disc such as ADAF or so. *************************************************************************