During the production period of the mine, when the coal seam is threatened by the bottom pressure water, it often causes sudden flooding accidents due to the influence of the water-bearing structure. In the past, the retention of water-suppressing coal (rock) columns in water-suppressing structures was mainly based on the drawing method, and although the size of coal columns was reasonable, it was not easy to understand the logic of the idea. In this paper, by converting the practical problems of water-ducting structure coal (rock) column retention into mathematical problems and establishing a mathematical model, and by analyzing and summarizing the coal bed state and the development pattern of water-ducting structure, a fixed calculation formula was established to accurately and reasonably calculate the size of water-ducting structure coal (rock) column retention.