Continuous observations of the earth tides are being carried out with an Askania gravimeter Gs-15 (No. 217), under an excellent condition, at Kyoto since June 1972. Data obtained for the first two years (June 1972-May 1974) were analyzed by Lecolazet's, Venedikov's and Fourier transform methods. These three different methods of analysis gave almost the same results so far as the main constituents of tides, and Kl constituent showed a remarkably seasonal variation in both tidal factor of gravity and phase lag. The data were also analyzed by the maximum entropy method, which was recently introduced by J. P. BURG in the field of geophysical studies and showed a highly resolving power, in order to get a fine spectral structure of the earth tides in the vicinity of terdiurnal and quarter-diurnal tides. The M3, S3, 2MK and MK constituents were clearly detected by the present analysis.