A mathematical model, UNSATR which predicts the seepage flow through the body of dike especially under the tidal fluctuation has been developed. This model has been revised from UNSAT2 model which was developed on the basis of the saturated-unsaturated theory by Neuman. UNSATR has been verified and applied to the hydraulic model in order to estimated the seepage quantity, the formation of free water surface etc. The results lead to the following conclusions : 1. Seepage rates between the mathematical model and hydraulic model experiment are very similar to each other both in constant and transient water level conditions. 2. The lapsed time to be steady state of the free water surface becomes late as the tidal levels are relatively low mainly due to the seepage flow from the unsaturated zone of the body of dike. 3. Under the transient state of water levels, owing to the flow from the unsaturated domain, streamlines crossing to the free water surface are found and time lag during a falling tide may allow the free water surface inside the body of dike to stand at a high level than the outside water level. 4. The utility and validity of UNSATR model are convinced when the analyses on seepage problems through the porous embankment of the soil structures on the conditions of the steady and unsteady states are carried out.