The reliability and profit function analysis of a single server two non-identical units warm standby system has been carried out under the assumption that one unit gets priority in operation whereas preference is given to repair of the other unit. The working and rest times of repairman are taken to be correlated random variables having their joint distribution as Bivariate Exponential. The failure time distributions of the units are considered to be exponential while repair time distributions are taken as general. The system model is analyzed by using regenerative point technique. The graphical behavior of mean time to system failure (MTSF) and profit function have also been studied.