【Objective】Multi-resolution DEM (digital elevation model)resample plays the important role in multi-scale DEM conversion, this paper was aiming to investigate influences of the use of difference resampling methods to calculate LS of gullies different in development stage. 【Method】Based on the vector data in the 1:5000 scale contour map of the Ganre River Valley inYuanmou County, DEMs, 2m in resolution, of six typical gullies were established on the ArcGIS platform, using three different resampling methods, known as Near (Nearest neighbor), Bil (Bilinear interpolation) and Cubic(Cubic convolution), and LS(Slope Length and Slope Steepness, LS) calculated for comparison quantitatively. Differences between the three methods in LS calculation were analyzed by comparison of the methods in relative difference coefficient, area percentage of LS factor grades, and XY scatter plot.【Result】Results of the paper are summarized as follows: (1) Near is significantly different from Bil and Cub in LS value, while Bil and Cub methods have no significant difference between each other;(2)Bil, rather than Near and Cub, is the most appropriate choice for gullies at their young stage; Near is better than Bil and Cub for gullies at their erosion stage; Cub is more suitable than Near and Bil for gullies at their stable stage.【Conclusion】In conclusion, the research described in this paper has shown that the choice of resampling methods has potentially important consequences for the calculation of LS value of gullies different in development stage.