Abstract. In this paper, the study was based on the vehicle drive cycle of pulse and glide (PnG), the conversion between the kinetic energy of the vehicle and the sliding resistance power was imported. The ideal state was proposed, in which the combustion energy of the fuel is converted into the kinetic energy of the accelerating vehicle. It was derived and calculated that the efficiency of gliding in neutral is better than gliding in gear under the vehicle with the same initial sliding velocity. The kinetic energy's transformation had been analyzed under different gliding conditions, then the strategy of economic driving is shown: gliding with gear is suggested during the vehicle travelling downhill, which plays "engine brake" and saves fuel; pulse and glide in neutral is encouraged during the vehicle automatically cruise, it makes full use of the inertia of the vehicle to improve the fuel efficiency. Gilding in neutral could be adopted when the predictable distance is long or the travelling speed is low, gilding in gear could be adopted when the predictable distance is short or the travelling speed is high, so that making use of the gliding resistance, instead of unnecessary braking, reduces the speed of the vehicle to enhance the fuel economy. The dispute has been solved which is more fuel-efficient between sliding in neutral and sliding in gear, it will provide a new base in theory for making the strategy of gliding in eco-driving.