In a local Cohen-Macaulay ring (A, m), we study the Hilbert function of an m-primary ideal I whose reduction number is two. It continuous work papers Huneke, Ooishi, Sally, and Goto-Nishida-Ozeki. With some conditions, show inequality e1(I) ? e0(I) ? ?A(A/I) + e2(I) coefficients, which converse Sally Itoh. We also relations between coefficients depth associated graded ring.