In low permeability porous media which permeability anisotropy is ubiquitous,the percolation of fluid no longer follows linear Darcy’s Law.Oil-water two phase flow equation of low permeability reservoir with permeability anisotropy is established based on generalized Darcy’s law and starting pressure gradient,corresponding finite element program is developed and simulated based on the Finite Element Program Generator system (FEPG).The results show that energy-gathering exists in the flow event of flowing area front in low permeability reservoir.In the process of energy-gathering,the flow velocity changed little but increased rapidly as soon as the pressure gradient exceeded the starting pressure gradient of the reservoir,then gradually stabilized.The greater the starting pressure gradient is,the greater the near wellbore pressure drop is,the smaller the area influenced by the reservoir pressure changes caused by water injection and oil recovery.The greater the starting pressure gradient is,the lower the water saturation in same point of the reservoir is,the smaller the water flood swept area is.There will be more difficulties in water injection to the same extent. In low permeability porous media which permeability no longer follows linear Darcy’s Law. Oil-water two phase flow equation of low permeability reservoir with non-permeability anisotropy is established based on generalized Darcy’s law and starting pressure gradient, corresponding finite element program is developed and simulated based on the Finite Element Program Generator system (FEPG). The results show that energy-gathering exists in the flow event of flowing area front in low permeability reservoir. In the process of energy-gathering, the flow velocity changed little but increased rapidly soon as the pressure gradient exceeded the starting pressure gradient of the reservoir, then gradually stabilized.The greater the starting pressure gradient is, the greater the near wellbore pressure drop is, the smaller the area influenced by the reservoir pressure changes caused by water injection and oil recovery.The greater the starting pressure gradien t is, the lower the water saturation in same point of the reservoir is, the smaller the water flood swept area is.There will be more difficult in water injection to the same extent.