Two systems of queues are said to be isomorphic in the restricted sense if at least one of their output elements, for example waiting time, queue size, idle time, inter-departure time, and so on, has exactly or approximately the same probability distribution function, irrespective of differences in their input elements, for example, inter-arrival time, service time, and so on. This property has been used in deriving approximate solutions to systems which do not have exact solutions. The paper highlights the systems approach in queueing problems and its practical usefulness.