The horizontal hydraulic conductivity anisotropy of coal seams is a controlling parameter for designing gas drainage boreholes. The ratio between the maximum and minimum horizontal hydraulic conductivity (RkH-kh) and the orientation of maximum horizontal conductivity defines this anisotropy in horizontal plane. This paper presents a new analytical procedure based on the field stress data and geometrical properties of coal cleats to calculate these two parameters. The application of this procedure for a real case in Eastern of Australia resulted in an average ratio of 20.9 for RkH-kh and orientation of NE for maximum horizontal conductivity. The comparison between these results with the measured values validated the accuracy of proposed procedure to estimate the anisotropy of horizontal hydraulic conductivity of coal seams.