  We study the CP violation of universal seesaw model, especially its quark
sector. The model is based on SU(2)_L \times SU(2)_R \times U(1)_{Y^\prime}. In
order to count the number of parameters in quark sector, we use the degree of
freedom of weak basis transformation. For N(3)-generation model, the number of
CP violating phase in quark sector is identified as 3N^2-3N+1 (19). We also
construct nineteen CP violating weak basis invariants of Yukawa coupling
matrices and SU(2) singlet quark mass matrices in the three-generation
universal seesaw model. The quark interaction terms induced by neutral currents
are given as an exact formula. Both of the charged current and the neutral
current are expressed in terms of the mass basis by finding the transformations
from weak basis to mass basis. Finally, we calculate the mixing matrix element
approximately assuming that the SU(2)_R breaking scale v_R is much larger than
the electro-weak breaking scale v_L.
