We present an analysis of the H i and CO gas in conjunction with the Planck/IRAS submillimeter/far-infrared dust properties toward the most outstanding high latitude clouds MBM 53, 54, The CO emission, dust opacity at 353 GHz (τ 353 ), and dust temperature (T d ) show generally good spatial correspondence. On the other hand, the correspondence between the H i emission and the dust properties is less clear than in CO. The integrated H i intensity W H i and τ 353 show a large scatter with a correlation coefficient of ∼0.6 for a T d range from 16 K to 22 K. We find, however, that W H i and τ 353 show better correlation for smaller ranges of T d every 0.5 K, generally with a correlation coefficient of 0.7-0.9. We set up a hypothesis that the H i gas associated with the highest T d 21.5 K is optically thin, whereas the H i emission is generally optically thick for T d lower than 21.5 K. We have determined a relationship for the optically thin H i gas between atomic hydrogen column density and τ 353 , N H i (cm −2 ) = (1.5 × 10 26 ) • τ 353 , under the assumption that the dust properties are uniform and we have applied this to estimate N H i from τ 353 for the whole cloud. N H i was then used to solve for T s and τ H i over the region. The result shows that the H i is dominated by optically thick gas having a low spin temperature of 20-40 K and a density of 40-160 cm −3 . The H i envelope has a total mass of ∼1.2 × 10 4 M , an order of magnitude larger than that of the CO clouds. The H i envelope properties derived by this method do not rule out a mixture of H i and H 2 in the dark gas, but we present indirect evidence that most of the gas mass is in the atomic state.