Daily variations of sensible and latent heat fluxes were observed on the same days in summer, autumn and winter in the center, the water front area and the Bay of Tokyo by eddy correlation method. Sensible heat fluxes in the center of Tokyo are approximately 50-100w/m^2 larger than in the water front area of Tokyo and latent heat fluxes in the center area are approximately 20-70w/m^2 smaller than in the water front area. In the Bay of Tokyo both sensible and latent heat flux are very small in summer, as solar radiations are absorbed by the sea. However these absorbed energy is discharged in autumn and winter. The average Bowen-Ratios in the center, the water front area and the Bay of Tokyo are 2.0, 0.9 and 0.3 respectively in summer and those values in autumn and winter become larger.