<p>Protection of equipment, safety of persons and continuity of power supply are the main objectives of the grounding system. For its accurate design, it is essential to determine the potential distribution on the earth surface and the equivalent resistance of the system. The knowledge of such parameters allows checking the security offered by the grounding system when there is a failure in the power systems.A new method to design an earthing systems using Finite Element Method (FEM) is presented in this article.In this approach, the influence of the moisture and temperature on the behavior of soil resistivity are considered in EARTHING system DESIGN. The earthing system is considered to be a rod electrode and a plate type electrode buried vertically in the ground.The resistance of the system which is a very important factor in the design process is calculated using Finite Element Method. Finite Element Method is used to estimate the solution of the partial differential equation that governs the system behavior. COMSOL Multiphysics 4.4 which is one of the packages that work with the FEM is used as a tool in this design.Finally the values of the resistance obtained by COMSOL Multiphysics are compared with the proven analytical formula values for the ground resistance, in order to prove the work done with COMSOL Multiphysics.</p>