This law article is written in order to determine the implication of abrogated law number 7 year 2004 on water resource into government's water management company and private's water management company, in this case is PDAM Kota Surakarta and PT Tirta Investama Klaten. The writer using empirical research which tries to identify law that live in society based on fact that happen in the location, and the writer got the answer by interviewing the head of legal unit PDAM Kota Surakarta and HRD manager PT Tirta Investama Klaten. Implication of abrogated law number 7 year 2004 on the Government is the legislation as rules of law implementation water management does not apply, so as a legal umbrella reintroduced Irrigation and molded Government Law No. 121 and 122 in 2015 as an implementing regulation of the law on water resources. Both the Government Law is to restore the priority right to control and exploit the water resources to the country's state and public enterprises. Regulation No. 121 Year 2015 on Exploitation of Water Resources regulates the private company that will run the business in the field of water resources must cooperate with State or local government in the region, while private companies are already doing business in the field of water resources before Law of water resources canceled still run the business until the contract expires, and if it will be extended to refer to the latest rules on water resources. Many important things are not regulated by the Water Act, therefore the government should immediately prepare a draft water resource management was good and ideally suited to the concept of domination and exploitation of water resources by the State.