Abstract: A levee apparatus and system for impeding and controlling the flow of fluids, primarily the flow of water as experienced in a flood or storm surge consisting of a light weight concrete structure with reinforcing steel rebar depending on the application. It is constructed from prefabricated sections with the tongue and groove ends designed to fit together which, when used in conjunction with a rubber gasket, will produce a water tight seal. The structure would be hollow with an opening along the unprotected face to provide a location for the surge water to enter. The structure would have flap-gates on the protected side and on the unprotected side. This would allow flood waters from the protected side to push open the flap-gate and exit the protected side based on the pressure equalization of the flood waters. Once inside the structure any water would then drain from the structure through the flap-gate on the unprotected side when the surge water diminishes.