In order to establish a suitable technique for estimating evapotranspiration (ET) on dry lands, comparisons of the three methods, i.e. those with heat budget (Bowen ratio), gradient (aerodynamical) and eddy correlation, were made in two locations in Japan: one was Oharai seaside, Ibaraki in November 1989, and another was a wheat field of Tropical Agriculture Research Center (TARC), Tsukuba, Ibaraki in May 1989. When the ET was measured on a wet ground, the values obtained with those three methods varied slightly. In accordance with the increase in aridity of the ground, greater rates of reduction of the estimated ET were observed when the measurements were made with the gradient and eddy correlation methods as compared to those with the Bowen ratio. It may be concluded therefore that the format two methods would be suited for application under dry land conditions. In case where any influence of windbreak forest comes in, the Bowen ratio was recognized to be more suitable than the gradient method in obtaining an accurate estimation.