Abstract: Theoretical equations for computing sensitivity coefficients of wellbore pressures to estimate the reservoir parameters in low-permeability reservoirs conditioning to non-Darcy flow data at low velocity were obtained. It is shown by a lot of numerical calculations that the wellbore pressures are much more sensitive to permeability very near the well than to permeability a few gridblocks away from the well. When an initial pressure gradient existent sensitivity coefficients in the region are closer to the active well than to the observation well. Sensitivity coefficients of observation well at the line between the active well and the observation well are influenced greatly by the initial pressure gradient.