The phenomenon of subsidence is the movement at the ground surface caused by underground excavations, which can cause severe damage to buildings or structures on the surface and infrastructure. These excavations exert redistribution of the original stresses around the openings. Different methods have been adopted to predict and quantify the subsidence with the subsidence parameters. These methods can be classified into three categories 1) Empirical methods based on the analysis of the field measurement, 2) Mathematical theories, 3) Numerical models including Finite Elements, Boundary Elements and Distinct Elements methods. In this paper, the surface subsidence data were collected over working longwall panel at Abu-Tartur phosphate mines after the face had been advanced 280m. Different mathematical theories namely Bals', Peng's, Knothe's and Peck's theories are applied to predict the subsidence trough over the excavated panel. The obtained results are compared with the measured ones. It was found that Peck's theory coincides well with the measured data. The degree of ground surface tilt, surface curvature and strain are derived from Peck's theory.