To provide a printing system, which facilitates recovery by user unit without cost for adding an offset function at a paper output tray section of a printer and equipment such as a plurality of paper output trays, and with consideration for a case when a user has printed continuously not by job unit.

In a printer having a print control device for processing data received from a plurality of users and a plurality of paper feed trays capable of vertical and horizontal orientations as sheet setting methods and a paper output tray, a use sheet decision means is provided which alternately positions sheets for use in a portrait or landscape orientation when a user who is printing is changed.