In order to obtain the basic data for designing optimum flat plate solar air heaters, which can be operated with relatively low temperature for drying farm products, 8 different treatment of solar air heaters were devised and tested for their heating performances and efficiencies. The results were analised and summarized as follows. 1. The primary factors, structure of air path (C), black coating materials (A) and bottom coating methods (B) showed very high significant effect of far above 1% level. With respect to the mutual multiplying effect of secondary factors, 1% level of significance was found with coating materials and methods (AB), and 5% level of significance was found with coating materials and air path structure (AC). 2. The heating performance of the air heaters with winding air path showed about twice those with straight air path. 3. The Korean black ink which is less expensive than dim oil paint showed 3-4% better heating efficiencies as the black coating material of flat plate solar air heaters. 4. The heating efficiencies of the solar air heaters whose bottoms were not black coated were 2-3% higher than those with black coated bottoms. 5. The highest heating efficiency of solar air heater among 8 different treatment was found in the plot of Korean black ink-bottom not coated-winding air path showing