The heterogeneity of water flow and solute transport was assessed during radioactive tracer infiltration experiment in a black clay loam soil using modified methods to estimate the effective cross section (ECS) and the degree of preferential flow (DPF). The results of field and numerical experiments showed that these parameters characterized the heterogeneity of water flow in the soils unequivocally. The ECS decreases non-linearly and the DPF increases linearly with an increase of the bypassing ratio (ratio of macropore flow rate to total flow rate). The ECS decreased and the DPF increased with depth, which suggests an increase in the heterogeneity of water flow with depth. The plot of the DPF against ECS values calculated from the tracer experiment data was consistent with the relationship obtained by the numerical simulation assuming preferential flow in the neighbourhood of three probes.