The electronic ticket issuing system for cellular phones is described in this paper. The system has strong security for commercial use and has flexibility to support any cellular phone and PDA. A cellular phone needs no adding hardware module. A user can deal with everything related with a ticket such as issue, payment and showing with his cellular phone. A user accesses to the ticket issuing server to get a ticket and shows that ticket holding his cellular phone to the ticket reader at an entrance gate. 3-D pattern is used in order to show a ticket, and its recognition is free from tilt, rotation and moving of a cellular phone during reading. This electronic ticket issuing system can be used for concert ticket, train ticket, etc. This system allows reentrance, and still more, this ticket can be used as a coupon ticket that is used any number of times.