Vegetation cover and land management are the main limiting factors of soil erosion, and quantitative evaluation on the effect of different vegetation on soil erosion is essential to land use and soil conservation planning. The vegetation cover and management factor (C) in the universal soil loss equation (USLE) is an index to evaluate this effect, which has been studied deeply and used widely. However, the C factor study is insufficient in China. In order to strengthen the research of C factor, this paper reviewed the developing progress of C factor, and compared the methods of estimating C value in different USLE versions. The relative studies in China were also summarized from the aspects of vegetation canopy coverage, soil surface cover, and root density. Three problems in C factor study were pointed out. The authors suggested that cropland C factor research should be furthered, and its methodology should be unified in China to represent reliable C values for soil loss prediction and conservation planning.