A monitoring system and method utilizing System Management Interrupt is proposed. The monitoring system is applicable to electronic facilities for monitoring and recording operational status of the electronic facilities. According to the operational status, the electronic facility generates System Management Interrupt (SMI) related data, and execute a specific program (a SMI Handler) stored in a first data storage area of the data storage unit that allows the SMI related data to be stored in a second data storage area of the data storage unit. Base on the stored SMI related data, a system software tester will be able to analyze abnormal situations occurred in the electronic facilities.