The U(1) gauge structure of torsion and dislocation in three dimensional Riemann-Cartan manifold have been studied. The local topological structure of dislocation have been presented by so-called topological method in which the quantum number is by Hopf indices and Brouwer degree. Furthermore, the relationship between the dislocation lines and Wilson lines of the U(1) gauge theory is discussed by using the Chern-Simons theory.