When the soil water balance method is applied at a field scale, estimation of the spatial variability and confidence interval of actual evapotranspiration is rare, although this method is sensitive to the spatial variability of the soil, and thus to the sampling strategy. This work evaluated the effect of soil sampling strategies for soil water content and water flux at the bottom of the soil profile on the estimation of the daily and cumulative evapotranspirations. To do that, according to the statistical properties of daily measurements in a field experiment with a soybean crop, the water content and flux through the base to the soil profile in space (field scale) and time (daily scale) were simulated. Four different sampling strategies were then compared, and their effects on daily and seasonal cumulative evapotranspirafions quantified. Strategy 1 used ten theoretical sites randomly located in the field. The daily water content estimates were assumed to be available each day from these same ten locations, which were located from 0.15 m to 1.55 m in depth, with space steps of 0.10 m. Strategy 2 assumed that daily water content estimates combined two sources: in the 0.00-0.20 m soil layer, ten theoretical sites were selected but changed every day, with thin soil layers for soil moisture sampling, from 1 to 5 cm in thickness. In the 0.20-1.60 m soil layer, the daily water content estimates were assumed to come from the same ten locations (the first soil moisture estimate was located at 0.25 m, and the others were located every 0.10 m until 1.55 m). Strategy 3 used ten theoretical sites located in the field, as in strategy 1, however the water content estimates in the 0.00-0.20-m soil layer were assumed to come from accurate water content measurements (soil layers from 1 to 5 cm in thickness), while for the 0.20-1.60 m soil layer, the strategy was similar to strategies 1 and 2. Strategy 4 used 10 new theoretical locations of measurement every day. Precise water content estimates for thin layers were assumed to be available in the 0.00-0.20 m soil layer as in strategy 2. The layers for water content estimates in the 0.20-1.60 m were similar to those of strategies 1, 2, and 3. Results