A new approach is used for the determination of the theoretical distri
bution of low flows in a highly developed basin. As estimates of water
diversions and return flows from irrigation may have high errors, dif
ficulties arise in transforming an observed series of river flows to a
natural series, which is a prior requirement in a statistical analysi
s of this type. A priori reasoning suggests that the net diversions ma
y be represented by linear, non-linear or truncated functions of river
flows. A two-component log-normal distribution is proposed, in which
the first component represents the natural low flows in the basin, una
ffected by irrigation, and the second component models the effects of
diversions, return flows and other regulations. The adopted diversion
rule provides the link between the components. The maximum likelihood
method is applied for parameter estimation, but simplified procedures
based on the method of moments are investigated, and one which results
in a sufficiently good fit is obtained. The feasibility of relating t
he constants of the net diversion rules to physical parameters such as
catchment area is investigated. The method is applied to the Po basin
, the largest in Italy.