Abstract: Low permeability gas reservoir is particularly low in permeability and strong in heterogeneity, which easily causes the extremely uneven employment of the whole gas reservoir during development and brings inconvenience to the calculation of recovery. In order to propose a method more suited to low permeability gas reservoirs for calculating the recovery, the strategy that calculate each production well separately was adopted in consideration of the disequilibrium of employment, then a method for predicting the recovery of low permeability gas reservoir under the existing well pattern was proposed, which was based on break-even analysis, theory of vertical pipe flow in gas well, deliverability equation and material balance equation. The S area in Jinghian gas field was taken as an example of calculating the recovery and the result was49.4%, which was obviously lower than that of middlehigh permeability dry gas reservoir.