The purpose of this study is to clarify the effect of top dressing on the thatch losses in bentgrass (Agrostis palustris). Top dressing materials used were clay loam, sand, zeolite, and sawdust. Data were taken on July 10 ($T_1$), Aug. 7 (($T_2$ ) and Sept. 4 (($T_3$) respectively. The results are summarized as follows: 1. The dry weight of accumulated thatch was significantly different between treatments and dates of survery, and for the interaction of treatment x date of survey. 2. The dry weight of accumulated thatch showed a tendency to decrease as growth progressed in all treatments. (Table 1) The dry weight of accumulated thatch was the smallest at sand but the largest at clay loam in each date of survey. 3. The losses rate of accumulated thatch showed a tendency to slightly increase as affected by top dressing materials. (Table 2) Sand showed a significantly higher losses rate of accumulated thatch than that of other treatments. 4. The dry weight of accumulated thatch showed a significant negative correlation (p<0.01) with the losses rate of accumulated thatch. (Fig. 1) 5. Turf coverage was significant difference between treatments and dates of survey. 6. Turf coverage showed a tendency to increase as growth progressed in all treatments. (Table 3) 7. Turf coverage indicated significant negative correlation (p<0.001) with the dry weight of accumulated thatch. (Fig. 2)