Literature reviews on (1) process of water drop impact on dry or wet surfaces and (2) splash soil loss due to water drop impact are presented. It appears that water drop impact generates large instantaneous pressure of a magnitude comparable to that of water hammer pressure. However, this pressure only lasted for a very short time and decays within milliseconds. Published studies on soil loss due to water splashing on soil surface shows that splash soil loss is largest when the soil is covered by a thin film of water. This feature is made use of to develop a soil detachment model based on eroding pressure. The various parameters needed in the model are derived from published data. The developed model appears to produce encouraging results.