It is of great significance to detect the water abundance condition of roof and floor strata clearly in working face for safe and efficient production of coal mine. In this paper, the audio electric perspective method was used to detect the water content condition of roof 0 ~ 100 m, bedding direction and floor 0 ~ 100 m in No.4306 face of Sanyuan Coal Industry. The comprehensive analysis of the detection results showed that one electrical abnormal area was delineated in No.4306 face, which was located near the return air roadway, about 620 ~ 735 m from the cut hole in the transverse direction, 0 ~ 61 m from the return air roadway in the longitudinal direction, and 0 ~ 100 m on the roof of the coal seam in the vertical direction. The abnormal area was distributed in the fractures of the sandstone layer, with weak water abundance. It was suggested that the abnormal area should be verified by engineering.