There are evident obstacles to the accurate ot prediction of thermal conditions in soils. In the first place, the term “prediction” must be limited to determination of variations of temperature expected on the basis of observed or assumed initial distributions and subsequent surface‐conditions. The great difficulty of measuring thermal properties, which are subject to complex varition with structure and packing as well as with moisture‐content, remains the most severe limitation. Moreover, the migration of water durIng freezing is likely to invalidate the most painstaking determination of initial soil‐properties.