The loess tunnel, a kind of subground erosional geomorphy, is common in the loess plateau. Firstly, the classification of loess tunnels in the loess plateau is introduced. Secondly, based on field research, the distribution regularity of loess tunnels is discovered, that is, the density of loess tunnels is becoming lower from the north-west to the south-east. Thirdly, both the loess types and density differ in different depth; finally, the benefits and hazards of loess tunnels are analyzed. Results show that the loess tunnel has double significance: on the one hand, as a kind of geological hazard, it can not only result in serious water and soil loss, but also make damages to various constructions such as highway, railway, oil and gas conveying pipes and folk houses. On the other hand, it is a kind of important way that provides and discharges water for the effluent reservoirs in the loess plateau.