【Abstract】 Taking two neighboring scenes SPOT5 satellite data of the Liupanshui City of Guizhou Province,based on the scale of 1∶10 000 DRG as ground control points of reference and different scales accuracy of the DEM for the images ortho-rectification which compared test,it was analyzed in detail the effect of incidence angle and different scales accuracy of the DEM for the accuracy of the results of SPOT5 ortho-image.On the analysis,it was found that the incidence angle was an important factor leading to the "layover" in SPOT5 ortho-image.It will provide the important basis for the next step of eliminating this phenomenon.更多还原