In this country, farmers lay out furrows in the direction which is considered by their own judgement to be convenient for cultivation without paying much attention for soil erosion. The direction of furrow has considerable effects on soil and water losses. In this experiment, it is intedned to observe the differences of soil and water losses in different directions of furrows of sloped fields so that the results thus obtained could be informed to farmers who should be careful in determining furrow direction for soil erosion control. Some the major experimental results are summarized as follows: The direction of furrows did not affect so much on the runoffs in a gentle slope, as the runoff is 509 ton/10a in the contouring plot, $51^{circ}$/ton/10a in the 45-degree plot, and 560 ton/10a in the up-and-down hill plot. The contouring plot among the three plots had best effect on soil conservation, as the soil losses are 5.8 ton/10a in the contouring plot, 9.3 ton/10a in the 45 degree plot, and 10.2 ton/10a in the up-and-down hill plot.