This paper describes a method for the numerical solution of linear system of equations. The main interest of refinement of accelerated over relaxation (RAOR) method is to minimize the spectral radius of the iteration matrix in order to increase the rate of convergence of the method comparing to the accelerated over relaxation (AOR) method. That is minimizing the spectral radius means increasing the rate of convergence of the method. This motivates us to refine the refinement of accelerated over relaxation method called second refinement of accelerated over relaxation method (SRAOR). In this paper, we proposed a second refinement of accelerated over relaxation method, which decreases the spectral radius of the iteration matrix significantly comparing to that of the refinement of accelerated over relaxation (RAOR) method. The method is a two-parameter generalization of the refinement of accelerated over relaxation methods and the optimal value of each parameter is derived. The third, fourth and in general the k th refinement of accelerated methods are also derived. The spectral radius of the iteration matrix and convergence criteria of the second refinement of accelerated over relaxation (SRAOR) are discussed. Finally a numerical example is given in order to see the efficiency of the proposed method comparing with that of the existing methods.