In tidal rivers, the river level, discharge and tide are interrelated. Therefore, the stage-discharge relation that takes no account of tidal effects is inaccurate. For the calculation of river discharge in low water level, this paper attempts to formulate a multiple regression equation of stage-discharge curve to calculate the river discharge in low water level with variables as river level and differences between sea level and river level. Numerical application were perfonned on Ulsan gaging station in Taehwa river, and the comparison with existing rating curve equation showed good applicability of this multiple regression equation.uation.