Since the final release in 1978, Universal Soil Loss Equation (USLE) has been implemented worldwide due to its simplicity. It once served as a planning tool through the assistance from USDA-Soil Conservation Service to help farmers select proper conservation practices. In addition, USLE brought worldwide attention to soil erosion problems; it also initiated the erosion researches that finally pushed the soil loss prediction techniques toward physical process-based models. The objective of this paper is to discuss problems related to soil steepness factor through the historic development of erosion estimation techniques. Suggestions for equation selection are also given in the paper to overcome the over-estimation problems.