It is important to estimate accurate effective rainfall to analyse flood flow and long-term runoff for the rational planning, design, and management of water resource. The initial abstraction is also important to estimate effective rainfall. The Soil Conservation Service (SCS) has developed a procedure and it has been most commonly applied to estimate effective rainfall. But the SCS method still has weak points, because of unnatural assumptions such as antecedent moisture conditions and initial abstraction. The coefficient of initial abstraction(K) is depending on the soil moisture condition and antecedent rainfall. The maximum storage capacity of Umax which is calibrated by stream flow data in the proposed watershed was derived from the DAWAST(DAily WAtershed STreamflow) model. The values of K obtained from 69 storm events at the five watersheds are ranging from 0.133 to 0.365 and its mean value is 0.207. Effective rainfall could be estimated more reasonably by introducing new concept of initial abstraction. The equation of $K=0.076Sa^{0.255}$ was recommended instead of 0.2 and it could be applicable to the small-medium rural watersheds.