Interactions between wheel lug surfaces and soil were analyzed through wheel motion. In this paper, lug surfaces such as trailing and leading lug sides and a lug face were analyzed and reported. The interactions between the surfaces and soil were expressed as the horizontal and vertical directions of resultant forces acting on the surfaces. There analysis indicated qualitatively that (1) the trailing lug side is mainly related to produce motion resistance and reaction to dynamic load, (2) the lug face is related to produce not only the motion resistance, the reaction to the dynamic load but also the traction and (3) the leading lug side is mainly related to produce the traction and the reaction to the dynamic load. Experiments were conducted to prove the results of the motion analysis. Normal and tangential forces acting on the surfaces were measured, and the traction, the motion resistance and the reaction to the dynamic load were calculated with wheel rotational and lug design angles. The experiments proved that the results of wheel motion analyses above mentioned as (1), (2) and obtained from the analysis were correct.