Interrelations among second order wave resistance theories are discussed under the assumption of thin ship, especially the roles of the line integrals are investigated in detail. Three theories: Mauro's, Wehausen's and Eggers' are compared with each other and the consistencies of them are examined. Conclusions obtained by this analysis are as follows: Eggers' second order potential is equivalent to Wehausen's. Mauro's second order potential without his line integral is equivalent to Wehausen's and Eggers'. Thus the consistent second order potential seems to be formulated without line integral.