As consumption rate of energy increase rapidly, the facilities of fuel storage tank become large size. Almost all of the industry or public facilities storing fuel in underground fuel storage tank is manufactured by steel materials. Thus, this fuel storage tank made of steel materials is damaged by stray-current corrosion, it become destruction. If fuel storage tank is destructed, petroleum, oil and gas are leaked. So it bring about environmental pollution, energy loss, fire and explosion. Therefor, in this study, for study on the prevention of corrosion damage in underground fuel storage tank, it were investigated by corrosion and stray-current corrosion for SS 400 in dry sea sand and wet sea sand along to specific resistance. The main results obtained are as follows : As specific resistance decrease in wet sea sand, corrosion rate per year increase linearly, in case of back fill up wet sea sand in underground fuel storage tank, if the water is flow into dry sea sand, corrosion tendency of underground fuel storage tank is supposed sensitive.