Today, due to water shortage, especially in the agricultural sector, irrigation efficiency must be increased. One of the high efficiency irrigation methods is subsurface irrigation. A double-layer subsurface irrigation system with a permeable polymer membrane is also a new idea for subsurface irrigation that has recently been proposed; This system is a kind of subsurface drip system and the evaluation of its wetting front properties has been studied in laboratory and numerical simulation using HYDRUS-2D software; For this purpose, the distribution of moisture in the wetting pattern were measured with 100, 50 and 25% membrane cover for two discharges of 0.65 and 0.85 (L/h) in two soil clay loam and sandy loam. Also, to compare with a point source, the dimensions of a drip wetting front with a similar flow rate were measured. The experiments were performed using a cubic physical model with a length of 50 cm and a Mariotte bottle was used to provide the discharge. Irrigation time was between 140 and 180 minutes and data were collected up to two hours after irrigation. The results showed that the use of membrane increases the wet width compared to the wetting front of a point source and the 100% membrane produces the maximum wet width in the wetting front. Investigation of moisture changes shows that the moisture distribution in wetting front with the percentage of different membrane coatings was the same two hours after irrigation. Comparison of horizontal and vertical progress between three percent coverage of 25, 50 and 100% of membranes showed that the moisture front of full membrane irrigation system is significantly larger than systems with less membrane. For this purpose, it is recommended to use the full coverage surface of this device. The mean squared error between the measured values ??of moisture and simulated by HYDRUS-2D in both clay loam and sandy loam soils shows that the total moisture difference was less than 0.09 volumetric moisture and it indicates that the model has a relatively suitable ability to simulate the amount of moisture during and after irrigation. The NRMSE of clay loam soil, for simulated and measured values, the wetting width was about 10%; NRMSE values ??for wetting depth showed that HYDRUS-2D software estimated the depth to be relatively good at a flow rate of 0.65 (L/h) and at a flow rate of 0.85 (L/h). The NRMSE of sandy loam soils, the simulated width for both simulated and measured values ??was less than 10%. The NRMSE values ??for wetted depth showed that the software estimated the depth at 0.65 and 0.85 (L/h) relatively well. Keywords : Wetting front, Subsurface irrigation, Polymer membrane, HYDRUS-2D software