ABSTRACTWhere natural drainage is inadequate for keeping the water table below the root zone of the crops being grown, drains are often employed to control water table levels. Such drains are commonly installed in parallel lines at depths and spacings adapted to the needs of the area. Formulas used for determining drain spacings are generally based upon Dupuit‐Forchheimer concepts. These developments postulate a saturated, permeable aquifer underlying the irrigated area and an impermeable barrier underlying the aquifer. The basic differential equation expresses the requirement that the flow out through the sides of a vertical column of infinitesmal cross sectional area must be supplied by a corresponding drop of the water table at the top of the column. If variations of transmissivity due to variations of water table level are taken into account the second order differential equation obtained is nonlinear. To avoid the mathematical difficulties posed by this nonlinearity it is customary to neglect the effects of changes of transmissivity due to changes of water table levels. This imposes a restriction that the formulas derived from these linearized differential equations suffer a loss of accuracy if the change of water table levels becomes a considerable portion of the initial saturated depth. Offsetting these difficulties is the tactical advantage that the linearized differential equations are of types long studied in older developments concerned with conduction of heat in solids. The advantages conferred by the possibilities for exploiting the results of investigations in the older discipline are many. An alternative approach is based upon a requirement that there can be no accumulation of water in any elementary cubical volume located in the zone of complete saturation below the water table. The differential equation obtained on this basis, if the aquifer is homogeneous and isotropic, is the one which bears the name of Laplace. It will be the purpose of this paper to explore the possibilities afforded by this approach for evaluating the flow to parallel drains and to compare the results with those obtainable by the Dupuit‐Forchheimer met