The salt accumulation on the soil surface can be mathematically described. Although the movement of salts in soil solution is expressed in terms of mathematical model, which has certain limitations in practical application, except the exchangeable and absorbable state salts in soil solution. This model is illustrated by analyticl experiments in which evaporation from the bare soils, transpiration of plants and rainfall are required. Agreement between the model and the measured data was satisfactory, which validating the salt accumulation theory on the soil surface.