Leaky aquifer (two-aquifer) system in this study consist of an upper unconfined and a lower confined aquifer with a leaky layer between them. It is assumed that water is withdrawn from the confined aquifer of the aquifer system, the upper unconfined aquifer will be affected by the leaky aquifer separating the upper and lower aquifer. In order to analyze the leaky aquifer, the determination of hydraulic parameters is needed. In this paper, hydraulic parameters are suggested by improved SM (slope-matching) method. To know variation of groundwater head in leaky aquifer systems, an numerical scheme is made using the finite difference method. To verify the numerical scheme, its solution is compared to analytical one. The solution of them agrees well in one-dimensional system at steady-state condition. And heads of groundwader are computed upper and lower aquifer in two-dimensional system.