A heat flow theory has been developed which can be used to predict freezing and thawing cycles of a temperate soil. The latent heat of fusion is incorporated into the classical heat flow equation with the heat capacity and the thermal conductivity of the soil modified to include terms which account for the phase transformation. Computations for a Palouse silt loam soil show that the ice‐liquid phase transformation occurs over a defined temperature range where the apparent heat capacity and the apparent thermal conductivity may take on values which are several orders of magnitude larger than those either in the unfrozen or in the near completely frozen soil. The computations also indicate that the presence of solutes in the soil water significantly lowers the temperature range over which the freeze‐thaw zone develops and may allow considerable transport of water and heat at lower temperature than in the absence of solutes.