In the paper[T. Allahviranloo, A comment on fuzzy linear systems, Fuzzy Sets Syst., 140(2003):559], the author pointed out that Theorem 3 of the paper[M. Friedman and M. Ming, Fuzzy Linear systems, Fuzzy Sets Syst., 96(1998):201-209] cannot hold. In this note, we think that this theorem is right and perfect its proof.