Most hydraulic structures are known as long service life structures and abrasion is one of the major problems in this structure. According to ACI 210-93 (Erosion of Concrete in Hydraulic Structure) the damage of the concrete surface of hydraulic structure define as erosion by cavitation, erosion by abrasion and erosion by chemical attack. Most of the abrasion erosion damage is caused by the action of water-suspended solid particle such as sand, gravel, silt, ice and other particle rolling and impacting against the concrete surface during hydraulic structure operation. Abrasion erosion damage concrete appears in maintenance hydraulic structure and eliminating the causes of this process is not possible but should be consider when designing the structure and select materials and mixture concrete. D­amage of abrasion appears generally in stilling basins, spillway, tunnel linings and sluiceways. Abrasive resistance of concrete depends on two kinds of parameters (a) hydraulic parameters such as velocity, distance and angel of impinging flow (b) material factors such as mixture material proportion, aggregate properties, type and quantity of added cement materials, addition of fibers, hardening condition and surface treatment. In the experimental part of this research, the hydraulic parameters of the water jet including sand, were investigated. These parameters are mean velocity of water flow, impinging angle and the distance between nozzle and concrete sample. three values for velocity were used in experiments. These values are 6.1,8.3 and 10.8 m/s. also four angel values were used to investigate the effect of impinging angle. These angles are 20°, 45°, 70° and 90°. Furthermore, effect of five distance including 0.15, 0.2, 0.25, 0.3 and 0.35m was studied. For improve the mechanical properties of concrete two kind of fibers were used. The result of three volume percentage of polyester,0.6, 0.4, 0.2 and 1percentag steel fiber demonstrates high abrasion erosion resistance in the case of 0.6 percent polyester compared to others.The numerical simulation was implemented in the FLOW-3D software. The velocity and presser profile were obtained from the software and verified with the experimental result.Finally, the abrasion erosion process was discussed in detail. The numerical expression was created in order to estimate the abrasion erosion depth in concrete. Key Words: Fiber Reinforced Concrete,Water Born Sand Test, Abrasion Erosion.