Neutron reflecting effects in terms of effective multiplication factor have been calculated with varying water or concrete thickness, and gap distance between concrete reflector and a fissile solution system. A numerical calculation of effective multiplication factors has been carried out by using the discrete ordinates method with the help of the computer code, ANISN. It is revealed that the reflecting .effect by thin concrete is lower than that of the identical thickness of water while the effect by thick water is low compared to that of the identical thickness of concrete. It seems that the effective multiplication factors are first decreasing rapidly with gap distance, which is filled with water, between concrete reflector and the fissile solution system, and then decrease slowly over the distance of about 15cm.