Soil moisture (MC) is considered as the most significant boundary conditions controlling most of the hydrological cycle's processes especially over humid areas. However, MC is very critical parameter to measure because of its variability in both space and time. The fluctuation of MC along the soil depth in turn, makes it so difficult to assess from optical satellite techniques. The study aims to produce a rectified satellite's surface temperature (Ts) in order to enhance the spatial estimation of MC. The study also aims to produce MC estimates from three variable depths of the soil using optical images from NOAA 17 in order to examine the potential of satellite techniques in assessing the MC along the soil depths. The universal triangle (UT) algorithm was used for MC assessment based on Ts, vegetation Indices (VI) and field measurements of MC; which were conducted at variable depths. The study area was divided into three classes according to the nature of surface cover. The resultant MC extracted from the UT method with rectified Ts, produced accuracies of MC ranging from 0.65 to 0.89 when validated with in-situ measured MC at depths 5cm and 10 cm respectively. © (2014) Trans Tech Publications, Switzerland.