The effective soil temperature (Teff) is essential for the retrieval of soil moisture information, when satellite microwave remote sensing data are used. In this investigation, a new two-layer scheme (Lv's scheme) is developed to estimate Teff considering wavelength, soil moisture, sampling depth, and soil temperature. The accuracy of the estimated Teff is verified with data collected in a field experiment at the Maqu Climate and Environment Observatory in the source region of the Yellow River. In addition to clearly defining the physical meaning of Lv's scheme, this study explains the physical meaning of Choudhury's C parameter, which is empirically determined by a least-square method. It was found that Lv's scheme does not require the fitting parameters. Further, Lv's scheme can be used to estimate Teff based on soil moisture data at surface level or any other specified soil depths, thus creating the opportunity to use observation and modeled data from different depths.