The purpose of the current study is to investigate the effects of some environmental factors on erosion value, to determine the most important governing factors and the relation between erosion of working units and environmental factors (soil characteristics, slope, aspect, elevation, lithology, geomorphology faces and vegetation cover percentage). We used the geomorphology method to prepare a working units map. This map was derived by overlaying slope, aspect, elevation, lithology and geomorphology face maps. In order to study plant cover, random-systematic sampling in each working unit was conducted in ten plots.Regarding the species type and distribution, the area of each plot was determined based on the minimal area method. Canopy cover of species was determined in each plot. Furthermore, five profiles were sampled within the working units to study soil characteristics at depths of 0-50 cm. Subsequently, the texture, percent of lime, organic matter, gravel, pH and EC were measured. Erosion value was determined in each working unit by the E.P.M. method. Statistical analysis was performed using Principal Components Analysis (PCA) through the PC-ORD4 software program. The results showed that among environmental factors, the vegetation cover, lime percentage, face and organic matter were the first set of factors that determined the change in erosion value by 33.99%.The second set of factors that included loam, stone resistance and clay percentage play contributed to the change by 17.295%. These two sets of factors altogether explain 51.288% of the erosion value variation in Varkesh Basin.