Abstract: In order to study the safety issues of coal seam mining under the condition of abundant water in the burning area, it is necessary to accurately analyze the development of the water conducted zone in the mining overlying rock. By using finite element ANSYS simulation calculation and the first strength theory, based on the tensile strength value of the overlying rock layer, the curve range of the first principal stress value at 1.5 MPa was selected as the height range of the water conducted zone development, and verified with the observation of the underground double end sealing method, which is more accurate. It is concluded that the first strength theory can be used as the criterion for the development strength of water-conducting cracks. When the first principal stress value is 1.5 MPa, the development curve of the water conduced zone ranges from 50.17 m to 62.13 m. The upper boundary is not communicated with the burning area, while the lower boundary has communication with the overlying burning area. That is, water accumulation in the burning area is a major water hazard in coal seam mining. At the same time, in the case of inclined coal seams, the height of the development of water conducted zones should be greater at the upper boundary than at the lower boundary. Therefore, when calculating the development of water conducted zones in inclined coal seams, the influence of coal seam dip angle should be considered.