This document is a technical report that discusses the concept of seepage exit gradients in soil mechanics, particularly focusing on the criterion that exit gradients should not exceed 1.0. It outlines the background of how this criterion was developed, emphasizing its application in two-dimensional finite element seepage analyses. The report explains the physical meaning of exit gradients greater than unity and describes the conditions under which these gradients are analyzed. It details the methodology for calculating exit gradients using both one-dimensional upward flow analysis and finite element methods, including the significance of Gauss integration points. The document also presents numerical simulations of seepage flow under various conditions, illustrating the behavior of gradients at points of singularity in the soil profile. Additionally, it emphasizes the importance of considering flow quantities and velocities in conjunction with exit gradients when assessing seepage conditions.