We present results from the Suzaku observations of the dwarf nova SS Cyg in quiescence and outburst in 2005 November. Owing to high sensitivity of the HXD PIN detector and high spectral resolution of the XIS, we have determined parameters of the plasma with unprecedented precision. The maximum temperature of the plasma in quiescence 20.4 +4.0-2.6 (stat.) +/- 3.0 (sys.) keV is significantly higher than that in outburst 6.0 +0.2-1.3 keV. The elemental abundances are close to the solar ones for the medium-Z elements (Si, S, Ar) whereas they decline both in lighter and heavier elements. Those of oxygen and iron are 0.46 and 0.37 solar, respectively. That of carbon is exceptionally high and 2 solar at least. The solid angle of the reflector subtending over the optically thin thermal plasma is Omega/2pi = 1.7+/-0.2 (stat.) +/-0.1 (sys.) in quiescence. A 6.4 keV iron Ka line is resolved into a narrow and broad components. These facts indicate that both the white dwarf and the accretion disk contribute to the continuum reflection and the 6.4 keV iron Ka line. We consider the standard optically thin boundary layer as the most plausible picture for the plasma configuration in quiescence. The solid angle of the reflector in outburst Omega/2pi = 0.9 +0.5-0.4 and a broad 6.4 keV iron line indicates that the reflection in outburst originates from the accretion disk and an equatorial accretion belt. From the energy width of the 6.4 keV line, we consider the optically thin thermal plasma in outburst as being distributed on the accretion disk like solar coronae.
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