The Manning formula was proposed in 1889, with an effort to correlate and systematize the existing data from natural and artificial channels, Because of the simple form and satisfactory results for practical applications, the Manning formula has become one of the most widely used of all open-channel, uniform-flow formulas. The standard references for estimating roughness coefficients by the figure, table and visual comparison approach can be employed in their own right in hydraulic calculations. Alternatively, and preferably, they can be used either to verify or as t he base values for estimates of roughness coefficients, obtained by more quantitative methods. However, those methods are for mild slope rivers. The roughness coefficients of steep upstream channels are larger than that of mild downstream channels in some river bed condition in Taiwan. Therefore, the estimation of Manning's roughness coefficients have been revised by adding slope factor in this research.