The study reached three characteristic non-linear relations between hydraulic conductivity and resistivity depending on the degree of saturation. These relations are: (1) An inverse power relation in fully saturated aquifers and when porosity equals water saturation, (2) An inverse polynomial relation in unsaturated aquifers, when water saturation is higher than 50%, higher than porosity, and (3) A direct polynomial relation in poorly saturated aquifers, when water saturation is lower than 50%, lower than porosity. These results are supported by some field scale relationships.