Agriculture with consumption of 93% of available water is the main user of water in Iran . One of the new irrigation methods that is rapidly expanding is trickle irrigation in which its distribution uniformity can be as high as 95% if managed properly. Due to limitation of water resources, the better use of available water resources and use of recycled water, low salinity water and medium salinity water for irrigation is important. Therefore, for a successive agriculture, it is necessary to control salinity. To reclaim soil and water, magnetized water can be used. Magnetic water is produced by passing of water through a strong permanent magnet installed in or on a feed pipeline. This study was performed at Gorgan Agricultural and Natural Resources Research Center, in Gorgan province, to investigate soil moisture distribution and soil salt accumulation under trickle irrigation. Two main treatments of magnetic and non-magnetic water and three sub-treatments of salts including of well water as control, 200 ppm calcium carbonate, and 400 ppm calcium carbonate were used. The experiment was performed as a complete randomized block design with three replications. To determine soil moisture distribution around the emitters, soil samples were taken at five different times, and to determine salt distribution around the emitters, soil samples were taken at the beginning and at the end of the experiment. Samples were taken at horizontal distance of 0, 25, and 50 cm from the emitters and vertical distance of 0, 20, 40 and 60 cm from the soil surface. The results showed that irrigation with magnetic water as compared with non-magnetic water increased soil moisture from 2 to 8% at different distances from the emitters and this increase was significant at 1% probability level. Time distribution of soil moisture showed that the effect of type of irrigation water (magnetic and non-magnetic water) on soil moisture differences between the first and second days after irrigation was significant at 1% probability level except at soil surface and at the distance of 50 cm from the emitter. The effect of type of irrigation water on soil moisture differences for the second and third days after irrigation was significant at most locations around the emitters. Next to the emitters, the soil moisture was highest which causes salt leaching and at the farthest point from the emitters, the soil moisture was lowest which causes salt accumulation. Next to the emitters, the soil electrical conductivity increased with depth and at distance of 50 Key Words: Trickle irrigation , Magnetic water, Soil salinity, Soil moisture distribution.