Abstract: The formula of flux-profile relationship to compute the moisture and heat fluxes over sea surface in the current atmospheric models is reviewed,and a new flux-profile relationship formula is suggested which is more reasonable theoretically,in which the effect of moisture on Monin-Obukhov parameter is considered,a scalar roughness for virtual potential temperature is introduced.The computation of Moana Wave data shows that the difference of the computed results between the current formula and the formula suggested in this paper is small over sea surface because the difference between the roughnesses for temperature and humidity is not great for the used data.When the difference between these two roughnesses is great,some differences appear,the formula in this paper is more reasonable.We also extend the simplified method for the computation of the fluxes in which the effect of moisture was not considered to sea surface in unstable condition.