Embankment dams are mainly constructed of earth and rock-fill materials. This study is aimed at comparative analysis of seepage using computer based numerical method and graphical method considering Megech earth-rock fill dam as a case. Geo-studio 2012 model (SEEP/W Module) was employed to conduct the seepage analysis of the dam from the numerical approach. The Numerical seepage analysis was estimate by using a finite element approach (SEEP/W), while the graphical method is solely based on the construction of flow nets. Using flow net method of seepage analysis at normal water level, the seepage was 2.2x10 -5 m 3 /second the result at maximum water level was 2.3x10 -5 m 3 /sec. It looks that for the maximum water level are more excessive seepage than at normal water level. The result of the SEEP/W module of the Geo studio 12 model shows that the total flow per unit length through the dam body and foundation at full reservoir condition is 2.0056x10 -5 m 3 /sec, and for maximum water level, the result was 2.752x10 -5 m 3 /sec. The result indicates that the graphical method underestimates seepage magnitude for the maximum water level case, whereas for the normal water level case, it overestimates the seepage magnitude. However, the results are still closer to each other despite the many uncertainties and simplified assumptions involved under the graphical approach. This study is therefore a good illustration of the fact that sometimes more complex approaches may not necessarily give more accurate results than the simpler approaches. Keywords: phreatic line, flow net, Seep/W, Normal water level, and Maximum water level