This paper presents a new approach to solve Richards' equation. It introduces a nonlinear transformed pressure, Pt, as the dependent variable with the modified Picard method. The new approach was compared to, and contrasted with, two efficient existing methods: the o-based transformation method (Kirkland et at., 1992), and the h-based modified Picard method (Celia et at., 1990). A total of 12 different one-dimensional cases were considered (saturated, unsaturated, layered and uniform soil profiles, with pressure and flux type boundary conditions). The results show that the new method offers excellent CPU et•ciency and, unlike the h-based method, is numerically robust for all cases of variabty saturated, heterogeneous media, and first or second type boundary conditions. The method does not require difficult numerical coding, and its CPU efficiency is not affected by complicated heterogeneous and hysteretic media. The Pt transformation is easy to incorporate into existing h-based codes.where 0 and h are volumetric water content and soil water pressure head, respectively; K is the hydraulic conductivity, which is assumed constant for saturated soils but varies strongly with 0 or h in unsaturated soils; z denotes the vertical dimension; and t is time. To solve (1), the soil water retention function is introduced to eliminate one of the two dependent variables. This results in either an "h-based" or a "O-based" form of (1). Because of the highly nonlinear K-h and O-h relationships, analytical solutions to (1) are impossible, except for special cases. However, there exist many numerical methods.Numerical models to solve the h-based form of (1) seem to be the most common. They can be used for saturated and unsaturated soils, as well as for layered soils. However, these models suffer from poor mass balances for unsaturated soils, and from unacceptable time step limitations, or poor CPU efficiency especially for very dry initial conditions. Milly [1985] presented a mass-conserving solution procedure that uses a modified definition of the capacity term to force global mass balance. Allen and Murphy [1985, 1986] Bouloutas [1989] and Celia et al. [1990] greatly improved the performance of h-based models by using a mixed form of Richards' equation. Their numerical algorithms are denoted as "quasi-Newton" or "modified Picard," but probably should be called "h-based quasi-Newton" and "h-based modified Picard" because pressure head is still the dependent variable. The strategy used by Celia et al. [1990] is to evaluate the water content change over one time step directly from the change of the pressured head. This results in much improved mass balances. However, as shown by Kirkland et al. [1992], CPU efficiency is still a problem with h-based models for very dry initial conditions.