Energy balance studies require knowledge of the heat flux at the soil surface. This flux is determined by summing the heat flux at a reference depth (z r ) some centimeters below the surface and the rate of change of heat storage in the soil above z r . The rate of change of heat storage, or heat storage for short (DS), is calculated from soil volumetric heat capacity (C) and temperature. The objectives of this study were to determine how choices regarding z r , C measurements, and DS calculations all affect the accuracy of DS data. Heat transfer theory and data from three field sites were used toward these ends. In some studies, shallow reference depths have been used and DS neglected. Our results indicate that when z r is sufficiently deep to permit accurate heat flux measurements, DS is too large to neglect. Three methods for determining C were evaluated: soil sampling, the ThetaProbe soil moisture sensor, and heat pulse sensors. When C was determined using all three methods simultaneously, the estimates agreed to within 6% on average; however, the temporal variability of C was best recorded with the automated heat pulse sensors. Three approaches for calculating DS were also tested. The common approach of letting C vary in time but neglecting its time derivative caused errors when soil water content was changing. These errors exceeded 200 W m 22 in some cases. The simple approach of assuming a constant C performed similarly. We introduce a third approach that accounts for the time derivative of C and yields the most accurate DS data.M EASUREMENTS of the surface energy balance provide valuable scientific information. These measurements contribute greatly to our understanding of the dynamic transfers of water, energy, and trace gases at the Earth's surface. Energy balance studies in terrestrial ecosystems require measurements of soil heat flux. Typically, soil heat flux is measured at a reference depth a few centimeters below the soil surface rather than directly at the surface (Ochsner et al., 2006). The heat flux at the surface is then calculated as the sum of the flux at the reference depth and the rate of change of heat storage above the reference depth (DS).The heat storage is estimated based on the soil volumetric heat capacity, C, and temperature, T. The formal relationship iswhere z r is the reference depth, t is time, and T 0 is an arbitrarily assigned reference temperature. In this study, we chose T 0 5