The degree of soil and water loss in Guangdong Province was studied by using GIS technology. Factors relating to the degree of soil erosion, such as slope steepness, slope length, soil, rainfall and geological lithology, were considered. By the method of spatial overlay analysis, the potential danger degree of soil and water loss in Guangdong Province was measured and assessed, and finally a map of its distribution was generated. Analysis results show that most of the soil erosion potential danger areas in Guangdong Province were no risk or light risk areas, which covered more than 80% of the whole province area, mainly distributed in the plains. It is worth noting that the heavy risk areas are the key prevention and protection areas in soil and water conservation, which covered 18.3% of the whole province area and was mainly scattered in hilly areas with higher relief and larger rainfall. Once the vegetation in these areas is destroyed, they are prone to erosion.