The study of soil temperatures at different depths is significant from various perspectives, including meteorology, climatology, agriculture, industry, and other related bio - activities. Vertical distribution of temperature in soil depends upon three factors, namely:1) the structure and physical characteristics of soil and its thermal properties;2) land cover (bare, grass, snow, etc.);3) the effect of climatologic factors including temperature, precipitation, wind, solar radiation, and humidity. This paper reports the results of a statistical study on the relationship between ground and soil temperature at different depths (10, 50, and 100 cm) in five synoptic stations in Kermanshah province.