The sign problem is notorious in Monte Carlo simulations of lattice QCD with the finite density, lattice field theory (LFT) with a $theta$ term and quantum spin models. In this report, to deal with the sign problem, we apply the maximum entropy method (MEM) to LFT with the $theta$ term and investigate to what extent the MEM is applicable to this issue. Based on this study, we also make a brief comment about lattice QCD with the finite density in terms of the MEM.
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