This study was carried out to investigate the relation between seepage losses and flow section area in earth canals. Totally 77 seepage measurement was gained by ponded method and the tested canals belong to the irrigation area of Farmland Improvement Association in each province, Korea. The results obtained from this study may be used as a reasonable criteria for the estimation of canal seepage losses in the design of irrigation systems. Obtained results are summarized as follows: 1. Average seepage rates in each Soils is 14cm/day in ML, 6. 3cm/day in CL and 24.9 cm/day in SM. 2. Water depth and water surface width in eath canals have little influenced on the seepage rate, while the seepage losses was increased in proportion as the water surface width lengthens. 3. A formula of S=C.An defining a relationship between seepage losses and flow section was derieved as follows. ML:S=O. 35 VA 1.20 (m$^3$/day/m) CL:S=O. 13 VA 0.84 SM:s=O.67VA-1.56 4. The average seepage loss rates per 1km of canal are as followings. Measured Time ML CL SM 0-4 hrs 2.2% 0.6% 4.5% 4-2 4hrs 1.0% 0.15% 2.0% In above table we may obtain the following results. The first row is suitable for the canal having short delivery time of irrigation, while the second row for the canal having long delivery time.