Soil erosion has caused serious environmental problems which threaten the foundation of natural resources. In this paper, we chose RUSLE erosion model, which could be connected easily with GSIS and available generally in mid-scale watershed among soil erosion models, and extracted factors entered model by using GSIS spatial analysis method. First, this study used GIS database as soil map, DEM, land cover map and rainfall data of typhoon Memi (2003) to analyze soil loss amount of Dam basin. To analyze the changes of soil loss in considering basin characteristics as up-, mid- and downstream, this study calculated soil erodibility factor (K), topographic factors (LS), and cover management factor (C). As a result of analysis, K and LS factors of upstream showed much higher than those of downstream because of the high ratio of forest. But C factor of downstream showed much higher than that of upstream because of the high ratio of agricultural area. As a result of analysis of soil loss, unit soil loss of upstream is 4.3 times than soil loss of downstream. Therefore, the establishment of countermeasures for upstream is more efficient to reduce soil loss.