Many types of factors were devised to calculate time of concentration. Singh(976) derived time of concentration of overland flow using kinematic wave theory for plane, converging, and diverging geometric configurations. The present paper investigated the time of concentration for particularly plane geometric configuration. A theoretical equation of time of concentration is derived based on the assumption of impervious overland flow as in the open channel flow. The study characterized the overland flow by many types of characteristic flow such as rough turbulent flow, smooth turbulent flow, laminar flow, and then suggested a theoretical equation on each flow condition. The present paper further considered the rainfall intensity as a main factor and devised an approximate composite equation reflecting the effect of rainfall intensity given at various return periods.