In related research on queuing systems, in order to determine the system state, there is a widespread practice to aume that the system is stable and that distributions of the customer arrival ratio and service ratio are known information. In this study, the queuing system is looked at as a black box without any aumptions on the distribution of the arrival and service ratios and only keeping the aumption on the stability of the queuing system. By applying the principle of maximum entropy, the performance distribution of queuing systems is derived from some easily acceible indexes, such as the capacity of the system, the mean number of customers in the system, and the mean utilization of the servers. Some special cases are modeled and their performance distributions are derived. Using the chi-square goodne of fit test, the accuracy and generality for practical purposes of the principle of maximum entropy approach is demonstrated.