Abstract: Ordinary finite element and finite difference methods are often used for seepage calculation,while storage-centered finite element method is rarely applied to practice.To enable the calculators to understand the storage-centered finite element method completely and use it more,the difference between the three numerical methods used for seepage calculation are compared and analyzed in the respects of coefficient matrix character of the equations,calculating accuracy are shown by two instances. Therefore calculating accuracy of storage-centered finite element method is the same as finite difference method and far better than ordinary finite element method and its calculating quantity is the less than the that of other 2 methods.