The study area is located in the west of Sulige gas field. He-8 and Shan-1 Members are the main producing layers, which belong to tight gas. The relationship of water and gas is very complex. Based on the combination of geological and geophysical methods, according to the thin sections, scanning electron microscope, hydrocarbon generation modeling, paleo-structure reconstruction, the oil and gas geological conditions and tight gas accumulation, main controlling factors are discussed, and the accumulation process is divided into four stages. This paper has come to that high water saturation is controlled by poor hydrocarbon generation and regional structural setting in the study area, and local gas-rich has mainly due to the local block source rocks(thickness of coal layers), reservoir properties(scales and heterogeneity)and compartment of Shan-1 Member of Shanxi Formation. New tectonic movement in late period has caused the redistribution of gas, and the gas-water relationship has been modified in the previous gas pools. It resulted in the complex gas-water distribution framework of He-8 and Shan-1 Members in recent gas pools.