A model describing the directional re ectance in the optical domain from cultivated soil surfaces, taking into account their farming direction, is presented in the paper. It is discussed on the background of the directional re ectance measurements of soil surfaces, being eVects of farming works preparing the soil for colza sowing. The model considers a soil surface as equal-sized opaque spheroids of de nite shape and size dispersed in a net of squares on a freely sloping plane. They are absorbed into the plane having with their tops at a height above it. DiVerent values for this height, along and across the soil cultivation direction, are parameters which express the variation of soil surface irregularities caused by furrowed farming treatments. The structure is illuminated by direct solar and diVuse light. Wave energy is re ected from it taking into account the diVuse and the specular components. A set of geometrical parameters of the structure, the equivalent of the real rough soil surface, makes it possible to predict the soil directional re ectance in any illumination and viewing conditions. It was applied to trace the in uence of the direction of furrows, caused by a seeder, on the soil bidirectional re ectance.