In order to evaluate the performance of a grounding system against lightning or fault currents including high frequency components, the grounding impedance should be considered rather than the steady state ground resistance. To evaluate the ground impedance, the frequency dependence of resistivity and relative dielectric constant of the soil have to be analyzed. This paper deals with the frequency dependence of the resistivity and relative dielectric constant of three types of soil on water content. As a result, the resistivity of soil is getting lower with increasing of water content. It is nearly independent of the frequency in the range less than 1[MHz], and is decreased over the frequency range above 1[MHz]. On the other hand, the relative dielectric constant is rapidly decreased with the frequency in the range less than 1[MHz], but it is nearly independent on the frequency over the range of 1[MHz]. It was found from the experiments that the frequency-dependant resistivity and relative dielectric constant of soil should be considered when designing the grounding systems for protection from lightning or switching surges.