In this paper, the authors studied the flow unit of Fuyang reservoir with low permeability to achieve reservoir fine development for EOR. Based on the fine geologic study and the relationships of reservoir permeability, formation coefficient, effective thickness, oil production dynamic testing of producing fluid strength and producing fluid volume, the formation coefficients were chosen as the division parameters of flow unit. Under the control of sedimentary facies, the flow units of Fuyang reservoir were divided into three types as good, average and bad in this paper. Aimed at every flow unit, the distribution characteristics, core description and physical property were studied. The difference of reservoir percolation is obvious between the every reservoir flow unit and the relationship between production condition and flow unit is close in the study area.