As an estimator of an estimable parameter,
we introduce a new statistic which is given 
by  a linear combination of U-statistics.     
This statistic is identical with the V-statistic 
for the kernel of  degree 1 or 2.    
For  the kernel of  degree larger than 2,  
the  new statistic and the V-statistic have 
no difference in the mean of the second order 
efficiency.    We shall compare these two 
statistics by the fourth order efficiency 
and give two examples.