This research aims to find the number of farm units and the distance between each other with the best direction of slops in the units of irrigation for the previously executed irrigation project. The best plane method (B.P.M.) was chosen in this study. As we knew, this method does not give the correct value of slope when the collector drain canal lies at a higher level than the watercourse canal in irrigation units. (B.P.M.) gives the magnitude for the inverse direction of slope and the required inverse cross irrigation slope. Therefore, it is important to find a solution for this problem by using the conditions and limitations in determining the required slope values of cross irrigation and in the correct direction for irrigation slope to give the low quantity for both cuts and cut to fill ratio, to obtained minimizing in cost.