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The time of concentration equation used in Pima County, Arizona, includes a hydrologic parameter representing the impedance to flow for peak discharge estimation on small ͓typically less than 2.59 km 2 ͑1 mi 2 ͔͒ semiarid watersheds. The impedance-to-flow parameter is similar in function to the hydraulic Manning's n roughness coefficient in the kinematic wave time of concentration equation; however, the impedance to flow is a hydrologic parameter representing all portions of a watershed rather than a hydraulic parameter representing friction loss during uniform flow. To relate the impedance-to-flow parameter to physical watershed characteristics, impedance-to-flow values were calculated for return period and observed events on five undeveloped rangeland watersheds and correlated with Manning's n roughness coefficients determined from particle size analysis and simulated flow conditions. Impedance to flow displayed a positive trend with observed peak discharge on each watershed. The results indicate that local impedance-to-flow values can be developed for time of concentration equations using observed rainfall and runoff data, as well as measurable field characteristics. The impedance-to-flow parameter allows for a physical basis in time of concentration estimation without the additional detail of a physically based model.