A theoretical model was developed to evaluate the effects of soil and airflow characteristics on the soil-air heat exchanger performances. The model, which includes three-dimensional transient energy and mass equilibrium-equation, was solved by using a computer program that uses Finite Difference Methods and Gauss-Seidel iteration computation. Energy gains, heat exchange efficiencies, and outlet air temperature are presented including the effects of soil moisture content, soil conductivity, soil thermal diffusivity, and soil initial temperature. Also, data related to the effects of airflow rate and inlet air temperature on the thermal performance of the system are presented. The results indicated that energy gains depend on soil conductivity, soil thermal diffusivity, and soil initial temperature. Heat exchange efficiencies relied on air mass flow rate and soil moisture content.