The purpose of this study was to determine the best Sago starch from various water sources for the manufacturing process. The variable observed was sensory analysis which included organoleptic observations which included observations of color and aroma. Analysis of physical and chemical properties includes examination of nutritional content and calculation of yield. The research design used was factorial Completely Randomized Design (CRD) with 2 factors and 3 replications. The first factor is river water (S), rainwater (H) and combination of S and H (Y), the second factor is heating temperature with 3 levels, namely 130oC, 140oC, and 150oC, so that they are combined into 27 experimental units. The results showed that Sago flour using rainwater combined with a heating temperature of 140 oC produced the best treatment. Treatment H140 produces Sago flour that is in accordance with SNI standards (Indonesian national standards).