A predicted profile of the periodic variation of subsurface temperature with depth is presented for the soil conditions of the State of Kuwait. The generation of the profile is based on Labs' equation for subterranean temperatures, which takes into account the thermal and physical properties of the soil. These subsurface temperatures are then compared with the ambient dry-bulb temperature. The profiles are then used to analyse the seasonal variations in subsurface temperatures at different depths and the time lags produced when compared with air temperatures. The resulting charts and graphs should be a useful tool for those interested in the energy conservation potential of earth-sheltered and earth-bermed structures in Kuwait.