This paper introduces the relative degree structure of a system and discusses the linearizing problem with respect to the relative degree structure. The relative degree structure represents the system structure from the differential geometric point of view, and it consists important relative degree indices which are unique to systems. Linearity of the system is revealed by the relative degree structure, and the linearizing problem using linear approximation or exact linearization for an input-affine nonlinear system is addressed via the discussion of the relative degree structure.