Based on the theory of mass and energy conservation in soils, the principle of energy budget on soil surface, and the theory of aerodynamics, a model of coupled soil moisture and heat transfer in soil - atmosphere continuum during soil freezing and thawing is established. The model includes the model of soil water and heat transfer, the relationship between soil temperature and unfrozen water, and the model of water and heat exchange in interface between soil and atmosphere. The model resolved by the Newton-Naphson iterative technique is used to simulate the process of soil freezing and thawing, and water and heat regime under different winter irrigation quotas in alluvial and pluvial plain in the middle of Taiyuan basin. The results shows that winter irrigation is effective for water storage in soils.