To optimize the design and operation of a soil- air heat exchanger system, the effects of variables characterizing system design and operation on the performance of the system were analyzed by a theoretical model which included the three-dimensional transient heat conduction equation. The solution of the theoretical model was acquired by a computer program that uses Finite Difference Methods and Gauss-Seidel iteration computation, in which the time discretization scheme was an implicit difference appoximation. The computer program was validated first by comparison of the results for different grid sizes. Air outlet temperature, energy gain, and heat exchange efficiency of the system were analyzed based upon the tube diameter, tube length, tube thickness, and tube thermal diffusivity.