Derivation of reasonable design low flows was attempted by comparative analysis of design low flows was derived by Power and SMEMAX transformations for the normalizations of skewed distribution and by Type m extremal distribution presented in the first report of this study with annual low flows in the five watersheds of main river basins in Korea. The results were anslyzed and summarized as follows. 1.Basic statistics of annual low flows for the selected watersheds were calculated by using Power and SMEMAX transformations. 2.Power thansformation has found to be the best for the normalization of skewed distribution among others including log, square root and SMEMAX transformations. 3.Design low flows for the selected watersheds were derived by the Power and SMEMAX transformations. 4.Judging by the relative suitabilities of the Type III extremal distribution, Power and SMEMAX transformation, it was found that design low flows of all methods are closer to the observed data within 10 years of the return period and those of Power transformation can be acknowledzed as a reasonable one among others from the viewpoint of the median between values of Type m extremal distribution and SMEMAX transformation in addition to closing the observed than others over 10 years of the return period.