This study examined critical submergence for isolated and dual rectangular intakes. It is shown that the critical submergence for an isolated intake can be predicted by disregarding whole boundary blockages on the complete imaginary critical sink surface that is the combination of imaginary complete critical cylindrical and hemi-spherical sink surfaces. It is proposed that this theory can be applied to the rectangular intakes located in general geometrical and flow conditions (i.e., intake in still water, circulation imposed flow, non-developed cross-flow, multiple intakes, etc.) and that it does not require computation of blockages caused from flow boundaries. The concept of complete sink surface (disregarding whole boundary blockages) developed for an isolated intake was also applied to dual rectangular intakes. The agreement between available test data and theoretical results was found to be satisfactory.