A master unit sends a start signal to a slave unit. When receiving the start signal from the master unit, the slave unit sends, to the master unit, a synchronization field that is a data train (pulse signal) indicative of a transfer clock with which the slave unit is able to perform transferring and receiving operations. The master unit sends, to the slave unit, command data in accordance with the transfer clock indicated by the synchronization field sent from the slave unit. In response to the command data sent from the master unit, the slave unit sends, to the master unit, response data in accordance with the transfer clock indicated by the synchronization field. Thus, in a communication system employing a serial data transferring apparatus of the present invention, the master unit establishes the synchronization for the data transfer, while the slave unit is free from a burden of establishing the synchronization for the data transfer. A serial data transferring apparatus is realized which can simplify the structure of the slave unit, cut the total cost, and reduce noise.