An earth tube soil air heat exchange system was designed, installed and operated as a single pass heat exchanger to utilize the geothermal energy as an natural energy source. This study was undertaken to investigate the potential of the heating and cooling, energy gain, heat exchange efficiency and coefficient of performance of the system. The system consisted of 30m in length and 30cm in diameter polyethylene pipes buried 2m deep in soil. Maximum heating and cooling performance were 2.51㎾ and 1.26㎾ at the air mass rate of 21cmm. Energy gain and coefficient of performance were the function of temperature difference between outside air and soil temperature. They were expressed as Q=0.33$ imes$$Delta T_{max}$+0.134(㎾) for energy gain and COP=0.44$ imes$$Delta T_{max}$+0.178 for coefficient of performance with correlation factor of 0.95. The mean of heat exchange efficiencies was 85.6%.