It is very difficult to analyze the flow on the bucket of a Pelton wheel. Therefore, the design an the efficiency estimation of Pelton turbines are based on the momentum theory and experimental data. In this report, a method of analyzing steady, three-dimensional, nonviscous flow on the bucket of a Pelton wheel is shown. In order to manage the analysis, it is assumed that the thickness of the flow on the bucket is very thin, and there are no viscous effects in this first report. Numerical examples for some flow conditions are included.