Gully erosion have been indicated in many researches as a consequence of the use of land use and land cover. However, it has been observed, in middle Paraíba do Sul river valley, that areas on the same type of current and past land use cover presents different behaviors regarding the occurence of gullies. This indicates that there are other factors that determine the occurenc of this process. The factors that may influence the diferencial distribution of the gully erosion process in this landscape were investigated. Initially, the watersheds closest to the main waterway of the Paraíba do Sul river were selected and all gullies were identified in this área. The spatial distribution of gullies was compared with other data of the region (lithologic units structure, land use cover and morphometric aspects of relief). In all, 671 gullies were plotted. Of these 671, 99 (14,7 percent) were identified as resulto f roads, and 572 (85,3 percent) with no apparent direct relation to this. The result of the analysis evidenced that the predominance of gully erosion is on the metassedimentary lithologic unit of the Paraiba do Sul gneiss. This lithologic unit is characterized by a very friable material when decomposed. In addition, the proximity of the main channel of the Paraiba do Sul river also exerts influences as a regional base level, determining the limit of the erosive process.