A system and a method for processing a program with inserted advertisements are provided. The system includes a plurality of program subscriber apparatuses, an advertising time server and a program-processing device, all of which are in communication with a network. At first, the program subscriber apparatuses generate a plurality of advertising time information in response to the operations of the program subscriber apparatuses by users. Then, the advertising time database integrated the advertising time information to provide an advertising time database having therein a plurality of representative advertising time information. The program-processing apparatus can process a specific program according to the representative advertising time information.