There exist some problems that the water content of the test object cannot be reflected in real time. The detection time is too long, and the heating measurement method destroys the seed tissue for the traditional measurement of the water content of the seed. In this paper, a structure of single excitation coil to double receiving coils is proposed to measure the water content of the seed via electromagnetic induction. The relative permittivity of the seed can be obtained by the relationship between the amplitude ratio and the water content of the seed. First of all, according to the electromagnetic field theory, the functional relationship between the amplitude ratio of the electromotive force amplitude signals of the two receiving coils and the water content of the seed is established. Secondly, fifty sets of theoretical values of the mentioned model can be obtained through simulation analysis. Finally, comparative tests are carried out by using soybean seeds. The experimental results preliminarily verify the feasibility of the electromagnetic measurement method of the water content of the seed. The advantage of the proposed method is that the measurement of the water content of the seed is non-contacting.