An evaluation system of relaxation state includes a sensing module and an evaluation module. The above-mentioned evaluation system measures and statistically analyzes ECG data of a user to obtain an evaluation indicator for evaluating whether the user is in a relaxation state. Therefore, comparing with EEG signals, the evaluation indicator used by the above-mentioned evaluation system is easier to measure and not susceptible to interference. An evaluation method and computer program product are also disclosed.一種放鬆狀態之評估系統包含一感測模組以及評估模組。上述評估系統是量測並統計分析使用者之心電圖數據以獲得評估使用者是否為放鬆狀態之一評估指標。因此,相較於腦波訊號,上述評估系統所使用之評估指標較易量測且不容易受到干擾。同時亦揭露一種評估方法以及電腦程式產品。S21~S24‧‧‧本發明之步驟