The energy efficiency of a wall in contact with the earth at varying depths is investigated for the climatic conditions of Kuwait. This is done by simulating the heat transfer through a subsurface wall at varying depths using a computer program, and comparing the results with an above ground wall using the same method. The prediction of long-term subterranean temperatures is done using Labs' equation, which takes into account the thermal and physical properties of the soil. Heat transfer through the subsurface wall is predicted to decrease with increasing soil depth. The heat transfer simulation results should be useful for those interested in the energy conservation potential of earth-sheltered and earth-bermed structures in Kuwait.