In recent years, irrigated and dry‌‌land crop production under non-inversion tillage (plow less) systems have been increasing in Iran. Due to low organic matter content, the soils in the region (central Iran) have low structural stability and hard‌‌setting features. Moldboard plowing at low soil water content can result in producing large clods and undulated soil surface. Therefore, choosing a suitable tillage system which can replace moldboard plowing is essential. Researchers in recent years showed that attaching shallow leading tines ahead of the deep tines for deep tillage give the highest significant decrease in specific draft. Little information on using the multi-level tillage implements in topsoil has been reported. In this study, multi-level topsoil tillage implements with five tine arrangements consisted of (one-level (1I), two-level in-line (2I), two-level offset (2O), three-level in-line (3I) and three-level offset (3O)) were developed using tines similar to tines of a locally made rigid-shank cultivator named Khishchee . Their soil loosening performances for topsoil tillage (20 cm deep) were compared with a two-body moldboard plow under three water contents (0.5, 0.7 and 0.9 plastic limit) in a clay loam soil at the Research Farm of Isfahan University of Technology (central Iran). The optimum width spaces between deep tines (20 cm deep), middle-deep tines (15 cm deep) and shallow tines (10 cm deep) were obtained 30, 25, and 25 cm, respectively. The effect of tine arrangements and water content on draft, soil disturbance area, specific draft, soil cone index and bulk density, clod mean weight diameter (MWD), and fuel consumption were investigated. The data of experiments over three soil water contents were analyzed using a combined analysis of variance in a randomized complete blocks design. The moldboard plow had the largest specific draft, clod mean weight diameter, fuel consumption and the smallest soil cone index in 0 to 20 cm soil layer. The three-level offset (3O) tillage implement had the lowest fuel consumption and specific draft, the highest soil loosening efficiency and the highest significant decrease in soil bulk density. Plowing at water content of 0.7 plastic limit had the highest significant decrease in specific draft and clod mean weight diameter for both moldboard plow and non-inversion tillage implements, and the higher soil loosening efficiency than for lower and higher water contents. It can be concluded that plowing with a three-level offset (3O) tillage implement at water content of 0.7 plastic limit could have better loosening performance than the other tillage implements tested. Therefore, the advantages of using a multi-level topsoil tillage implements can be effective soil loosening, reduction in secondary tillage operations, reduction in the tractor passing on soil surface and decrease in fuel consumption and mechanical energy use. Thus, the three-level offset (3O) tillage implement can be suggested as a suitable tillage implement for replacing moldboard plow in the region. Keawords: Non-inversion tillage, Multi-level tillage implements, Soil loosening, Draft force, Clod mean weight diameter.