To analyze effects of singularity on parallel manipulator, the Jacobian matrixes were introduced as the indexes for analyzing the 3UPS/S parallel machine. The relationship between the velocity Jacobian matrix and the force-transformation matrix was established, and their equivalence was verified through the determinant and condition number’ reciprocal of the matrixes. Effects of singularity on motion accuracy, actuator forces and constrained forces were investigated within the nutation angle’range. The result showed that velocity analysis and mechanical analysis were consistent for 3UPS/S parallel machine in the aspect of singularity, and proved that the accuracy and actuator force properties were deteriorated when approach to singularity. The approach could be applied to other parallel manipulators in the research on singular problem as a reference.