A lightning impulse characteristic simulation test was carried out in the soil with different water contents.The waveform characteristics of shock response of the soil corresponding to different water contents were analyzed, and the distribution of impulse voltage drop under different water contents was obtained.The experimental results show that the distribution of the voltage drop is high at the both ends but low in the middle of the soil layer which is purely wetted with water.The voltage drop at input end is the highest, and the higher the water content, the lower the ratio of voltage drop.According to the experimental results, it is indicated that the distribution of impulse voltage drop can be improved by increasing the local water content.The improved test results show that the increasing water content of the soil layer at input end under the impulse voltage can improve the distribution of the voltage drop significantly.The main performance is the voltage drop at input end reduced greatly, and the water content of the soil layer at input end is higher, the effect is more obvious.