In northern China, drought and shortage of water resources are very serious and have seriously affected the production of winter wheat. Choosing a reasonable irrigation method to improve the deep soil water use efficiency is of great significance to water saving and efficiency increase of winter wheat. The deep irrigation of winter wheat can promote deep rooting and improve water use efficiency. In order to quantitatively calculate soil moisture dynamics under deep irrigation conditions, the soil water movement models under different depths irrigation of winter wheat was established based on different depths irrigation experiments of winter wheat and the source terms of soil moisture equations were used to simulate different depths of irrigation. The model was solved by the finite difference method. The model was validated by the experimental data of winter wheat at different depths of irrigation. The results showed that the soil water content calculated by the model was in accordance with the dynamic change trend of the measured soil moisture content. The simulated and measured soil moisture contents were significantly related, the correlation coefficient was greater than 0.90, the maximum absolute error of the model was 0.023cm3/cm3, the maximum of the average relative error was 8.22%, and the maximum value of the root mean square error was 0.3cm3/cm3. Therefore, the model had higher simulation accuracy and can be used to simulate the distribution and dynamic changes of soil moisture in winter wheat under different irrigation depths.