Restricted maximum likelihood(RML) method was used to determine the parameters of generalized covariance, and universal krigig with RML was applied to estimate a groundwater level distribution of nonstationarv random function. Universal kriging with RML was compared to IRF-k with weighted least squares method for the comparison of their accuracies. Cross validation shows that two methods have nearly the same ability for the estimation of groundwater levels. Scattergram of estimates versus true values and contour maps of groundwater levels have nearly the same results. The reason why two methods produced the same results is thought to be the non-Gaussian distribution and the snaall number of sample data.