One of the problems in agricultural production of dry regions of Iran, is salinity of irrigation water resources, and consequently salt accumulation in soil profile. Subsurface drip irrigation (SDI) is suitable for saline water application.Infact soil solution is kept diluted and salinity effects are not so marked. Moreover, SDI reduces evaporative losses from soil surface and therefore lowers salt accumulation at the soil surface. To study the effects of irrigation water salinity level on salt distribution in soil profile under SDI, an experiment was conducted with two installation depths: 30cm (130) and 60cm (160); three sampling depths: 0-30cm (d15), 30- 60cm (d45), and 60-90cm (d75); and three sampling distances from laterals: 0cm (LO), 100cm (L100) and 200cm (L200); with three replications.Experimental site with pistachio trees is named "Mohamad-Abad farm", which is located in Rafsanjan county. Spatial and temporal variability of soil EC, SAR, CI, Na, Mg and PH, around the emitters, were studied during Mordad 1383 (Aug.2004) to Khordad 1384 (June.2005), once in every four months. The results showed that salts distribution around emitters depends on installation depth, salinity level or irrigation water, soil type and time of the year.Soil EC was maximum for both 130 and 160in Azar 1383 (Nov.2004). In Esfand 1383 (Feb.2005) salinities remained low below the buried laterals, which may be due to application of a high leaching fraction. Soil EC was maximum in dl5 at L200, which might be due to upward flux induced by evaporation from the soil surface, and lateral flow iduced by place of the source at L0. The soil EC values for 130were more than those of 160 for all treatments. CL, Ca, Na and Mg accumulation were similar to EC accumulation. Salts distributions had a decreasing trend with depth and increasing trend with distance from laterals.., Values of soil moisture after irrigation showed that losses due to evaporation was higher for installation depth 30 cm than installation depth 60 cm. Temporal variation of salts was high, and the reasons were postulated due to light soil texture and low initial soil-salinity level. The study results recommends laterals installation at depth of 60 cm to minimize salt accumulation and minimize salinity effects with higher moisture retention.