The one-dimensional transient downward entry of water in unsaturated soils is investigated theoretically. The mathematical equation describing the infiltration process is derived by combining Darcy's dynamic equation of motion with the continuity and thermodynamic state equations adjusted for the unsaturated flow conditions. The resulting equation together with the corresponding initial and boundary conditions constitues a mathematical initial boundary value problem requiring the solution of a nonlinear partial differential equation of the parabolic type. The volumetric water content is taken as the dependent variable and the time and the position along the vertical direction are taken as the independent variables. The governing equation is of such nature that a solution exists for t > 0 and is uniquely determined if two relationships are defined, together with the specified state of the system, at the initial time t = 0 and at the two boundaries. The two required relations are those of pressure versus permeability and pressure versus volumetric water content.