Gully erosion is important due to connection of upstream to downstream, sediment transport and pollution, destruction of roads, huge damages of cropland, natural resources and infrastructures. In this research, the gully distribution map (1:25000) has been extracted through interpretation of aerial photographs (1:40000), field studies and topographic maps. General characteristics of the study area indicate that most of area consists of sedimentary rocks including marl, sandstone and mudstone which are related to Aghajari, Bakhtiyari and quaternary formations. In addition most of the gullies were founded in arable lands with deep and medium cores texture of hillslope soils (or regolite) with high or low salinity. Due to location of gullies in quaternary formations and no variation of climatic condition, the changes of gully morphology (U&V cross section) were attributed to the ground factors. Depth of gullies in rangelands compared to dry farming is half which reveals that gullies in rangelands are generating less sediment and the major explanation for this difference might be addressed to more capability of dry farming to runoff generation than rangeland. Results of statistical analysis between soil samples of U and V shape gullies illustrate a significant difference between Cl-, pH, Na+, and SAR. This difference was observed in whole of the soil profile as well as surface and subsurface horizons. Moreover, the regional analyses between gully erosion intensity (Y); and soil attributes as well as morphology parameters(X) indicate that silt and sand content, Ca2+ ,Mg2+, Na+, gypsum and slope gradient, depth, length and width of gullies have signification correlation with gully erosion intensity. It is remarkably emphasized that gullies process and evolution are a function of several factors. However, land use changing from rangelands to dry farming causes to decrease the topography and terrestrial thresholds and consequently increases the intensity of gully erosion.