In this r esearch, the statistical society consists of 16 water users associations (WUAs) with 3116 members in Khouzestan province of Iran in 2011. According to Cochran's formula, 127 people were determined to be studied as the samples. This study aimed at identifying the factors affecting the development of water users associations in this province by using descriptive analysis focusing a survey. As shown by the study results, the status of farmers' attitudes towards the creation and operation of WUAs was found at the high level. Based on the results of factor analysis, six factors were more effective in the association development, which explained 68.62 percent of its variations in the WUA development; this included the conditions related to water and associations, management and planning, economic and financial, individual, perception and understanding of WUAs and economic return.
