The horizontal two-dimensional flow and vertical two-dimensional flow were tested in the laboratory and their mathematical models were developed respectively. The recults obtained from numerical calculation F with the finite difference method well agreed with those obtained from experiment. This shows that the mathematical models are applibable.The two-dimensional unsaturated flow in the soil under subsurface irrigation was simulated with the model under different conditions such as various initial water content in soil, varipus kinds of soil, different com.paction and water supply pipes with difterent diameters. On the basis of the data from calculation, the influences of various factors on two-dimensional unsaturated flow of the soil under subsurface irrigation are analyzed and some views about reasonable management of subsurface irrigation are recommended.