Soil degradation is highlighted because it is directly related to the productive processes of socioeconomic development of the populations. This work analyzes the issues of deep linear erosion, called gullies, aiming to identify the most susceptible sites, since they are areas of great occurrence of erosive processes. To understand the problem, a survey of the characteristics of precipitation, relief, lithologies, soils, land use and occupation, and the municipality was developed. As main results we can highlight the identification of 33 gullies concentrated in the southern portion of the municipality of Capão do Cipó, and the relation between gullies and landscape characteristics indicate a predominance of hills associated to the valley element, with maximum advance points near the headwaters marked by higher altitudes, slope around 5% and concave-convergent forms, associated with friable sandstone lithologies and thick latosols with agricultural use, which can support planning and management.