The current study was carried out at Gehena, Sohag Governorate during 2009-2010 seasons in clay soil, to study the effect of soil surface slope by laser (traditional, 0.0, 0.03 and 0.05 %) under irrigation gated pipe system on the wheat yield and irrigation efficiency. Wheat grains (Giza 168) was planted in 27/11/2009 and received 6 irrigations. All the experimental treatment received the same agricultural practices as usual in the area. From the results it can be concluded that the lowest results for infiltrated depth (50.25 mm), application efficiency (77.52 %), actual application efficiency of low- quarter (72.51%) and water applied (1815 m³/fed) and the highest results distribution uniformity (93.53), water distribution efficiency (95.85 %), water use efficiency (1.78 kg/m³) and wheat yield (3.225 Mg/fed) were recorded at 0.05 % soil slope laser leveling.