Egypt is one of the countries with a clear scarcity in its natural agricultural resources. The agricultural sector is the main consumer of water, consuming 79.8% of the total actual water consumption annually, The total available water resources in Egypt is currently about 80.68 billion cubic meters, of which 55.5 billion cubic meters represent the annual revenues of the Nile River according to the agreement of shared Nile water between Egypt and Sudan in 1959, The research aims at identifying the role of water users associations at all levels by measuring and comparing the water use efficiency in Kafr El-Sheikh governorate inside and outside those links at the level of sub-distribution canals and mesqas level and estimating the production functions of the rice and wheat yields in KFS center within the study sample, The most important results were the loss of productive resources used in the production process in the undeveloped rice fields compared to the developed ones estimated at 31.16 hours of working hours, and there is an extravagance in the use of water resources in undeveloped fields compared to that in developed fields by about 919.75 m 3 as the average amount of water used in rice fields, Losses of productive resources used in the production process in undeveloped wheat fields compared to the developed ones were estimated at 8.18 hours of working hours, Excessive use of water resources the average amount of water used in wheat fields is 640.68 m3, which is a waste of water resources.