PURPOSE: To provide a relax/refresh system which can lead the user to the optimum relaxed state quickly according to his degree of relaxation and can refresher him.

CONSTITUTION: The degree of relaxation of the user M is judged by a controlling computer 3 from sensing signals given by a body sensor 5. In conformity to the degree of relaxation obtained, the computer 3 controls the massage mechanism of a massaging machine 1 and adjusts the tilting angle of the seat back 11. Also the computer 3 produces a CG image signal and an acoustic signal for refreshing him from the relaxed state in accordance with his degree of relaxation, and a goggle type display 9 worn by the user M reflects the CG image according to the degree of relaxation along with reproducing acoustically. The user M is led to the relaxed state quickly owing to the pseudo-sense of practical experience with CG image and acoustics, a proper amount of massage, and proper tilting angle of seat back and is refreshed.