The purpose of this study was to clarify the reflectance of soil and plant in order to extract the soil and vegetation informations using the satellite remote sensing data. The influence of soil moisture content and vegetation cover rate on the soil reflectance, and the relationship between vegetation reflectence and its vitality were discussed. The results obtained in this study were summarized as follows; I) The soil reflectance($R_{0.65}$) of wavelength ($0.65{mu}m$) was closely related to the reflectance((($IR_{0.85}$) of wavelength $0.85{mu}m$. This relationship could be expressed by soil line. 2) A point on the soil line was affected by the soil moisture ratio and the organic matter content. 3) The vegetation cover rate was formulated in terms of soil and vegetation reflectance at wavelengths pf $0.65{mu}m$($R_{0.65}$) and ($0.85{mu}m$) (($IR_{0.85}$). 4) The vegetation reflectence was strongly influenced by its vitality, which was related to the moisture content and the chlorophy [[-a concentration.