“…Levy, U. Yechilai,1976), (Doshi, B. T., 1986), (Takagi, H., 1990) and (Madan, 1991(Madan, , 2000b have studied queues with vacations. Also queueing systems with breakdowns have been studied by several authors including (Federgruen & So, 1990), (Aissani & Artalejo, 1998), (Wang, Cao & Li, 2001) and (Madan, Abu-Dayyeh, Gharaibeh, 2003b).…”