This paper presents a feasibility study of a fresh air load reduction system by using an underground double floor space. The fresh air is introduced into the double slab space and passes through the opening bored into the footing beam. The air is cooled by the heat exchange with the inside surface of the double slab space in summer, and heated in winter. This system not only reduces sensible heat load of the fresh air by heat exchange with earth but also reduces latent heat load of the fresh air by ad/de-sorption of underground double slab concrete. In this paper, we proposed a simplified presumption method for the prediction of cooling and heating performance in the system. In conclusion the proposed method has been verified by comparing with the calculated value of the numerical analysis model by using nonlinear two-dimension hygroscopic question.