Abstract: The current geological conditions of gas in the 3^# and 5^# coal seams of Xiangshan Mine are complex, and the occurrence of gas is unclear, which brings great difficulties to the engineering background of gas prevention and control in new working faces and new mining areas.We conduct a study on the main controlling factors of gas occurrence in coal seams 3^# and 5^#.Through data regression analysis, it is found that the gas content in coal seams 3^# and 5^# is approximately linearly positively correlated with coal seam thickness and burial depth.The thickness of coal seams 3^# and 5^# accounts for about 10% and 16% of the reasons for gas content changes, while the burial depth of coal seams 3^# and 5^# accounts for about 45% and 20% of the reasons for gas content changes; There is an approximate linear negative correlation between the thickness of sandy mudstone and the roof.The thickness of sandy mudstone within 10 meters of the roof of coal seams 3^# and 5^# accounts for 42% of the reason for the change in gas content, indicating a significant correlation.Through grey correlation analysis, it was found that the correlation degrees between the geological structures of the 3^# and 5^# coal seams were 0.689 and 0.761,respectively, and the correlation degrees of burial depth were 0.682 and 0.762,respectively.Geological structures and burial depth are the main controlling factors for gas occurrence in the 3^# and 5^# coal seams.