This paper deals with assignments of optimum flows in lossy communication nets. In a lossy communication net, each edge

has an edge efficiency factor

as well as an edge capacity

. If edge

is an edge from node

to node

, then the flow

entering into node

is not only limited by the edge capacity

but also suffers a loss of

in passing through

, consequently,

emerges from

at node

. A flow

with the sending flow value

at the source and the receiving flow value

at the sink is said to be optimum if there is no flow which has less sending flow value value than

while having the same receiving value

. Necessary and sufficient conditions are described for the optimality of flows in Theorem 1 and Theorem 2. Based on these characterizations, dynamic programming of optimum flows in a lossy communication net is devised and demonstrated by an example.