The Loess Plateau is famous for its severe water and soil loss in the world.An effective measure to control water and soil loss is to return farmland into forests or grassland.Scientific investigation and analysis of land use structure is key to return farmland into forests or grassland.Based on scientific sample data,the gradient composition of farmland,the ratio of land reclamation under different slopes and their regional differences were analyzed.Meanwhile,the regional classification about the gradation of returning farmland to forests or grassland on the Loess Plateau was discussed in this paper.The conclusions could help government in determining the order and the areas of returning farmland to forests or grassland,and contribute greatly to assure not only food supplies but also regional eco-environment al rehabilitation with limited funds.