This paper analyzes comprehensively the present approaches about the flow theory and governing equation of the gas seepage in China from the equations of the gas flow continuity, motion, state ane content. The viewpoint is put forward in the paper that the gas amount taking part in seepage flow is only a part of the whole gas content. The governing equation, of gas seepage flow in coal seams is set up on condition that procedures of adsorption and desorption are convertible completely.