We have theoretically and experimentally studied the quantum coherence effects of a degenerate transition Fg =3 (←→)Fe = 2 system interacting with a weak linearly polarized (with σ± components) probe light and a strong linearly polarized (with σ± components) coupling field. Due to the competition between the drive Rabi frequency and the Zeeman splitting, electromagnetically induced transparency (EIT) and electromagnetically induced absorption (EIA)are present at the different values of applied magnetic field in the case where the Zeeman splitting of excited state △e is larger than the Zeeman splitting of ground state △g (i.e. △e ＞△g).