In this study, we analyze changes in soil heat flux and air temperature in August (summer) and January (winter) according to net radiation, at a mud flat in Hampyeong Bay. Net radiation was observed as -84.2~696.2 W/m2 in August and -79.4~352.5 W/m2 in January. Soil heat flux was observed as -80.7~139.5 Wm-2 in August and -49.09~137 W/m2 in January. Air temperature was observed as 24.2~32.9˚C in August and -1.5~11.1˚C in January. The rate of soil heat flux for net radiation (HG/RN) was 0.17 in August and 0.34 in January. Because the seasonal fluctuation in net radiation was bigger than the soil heat flux, net radiation in August was bigger than in January. We estimated a linear regression function to analyze variations in soil heat flux and air temperature by net radiation. The linear regression function and coefficient of determination for the soil heat flux by net radiation was y=0.19x-7.94, 0.51 in August, and y=0.39x-11.69, 0.81 in January. The time lag of the soil heat flux by net radiation was estimated to be within ten minutes in August 2012 and January 2013. The time lag of air temperature by net radiation was estimated at 160 minutes in August, and 190 minutes in January.