With the proliferation of nonlinear loads, high neutral harmonic currents in three-phase four-wire distribution system have been observed It has been also known that the ground impedance has an effect on the neutral currents of a system which operates with harmonics present. On-site measurements of harmonic currents and voltages, and the soil resistivity and ground resistance under case study system were made and the corresponding equivalent circuit for the harmonics analysis was developed This equivalent circuit model was simulated numerically and graphically through the use of MATLAB and CDEGS software packages, and adequate results were obtained