[en] A mathematical model based on the three group theory for theoretical calculation by means of computer of the calibration curves of neutron soil moisture probes with highly effective counters, is described. Methods for experimental correction of the mathematical model are discussed and proposed. The computer programme described allows the calibration of neutron probes with high or low effective counters, and central or end geometry, with or without linearizing of the calibration curve. The use of two calculation variants and printing of output data gives the possibility not only for calibration, but also for other researches. The separate data inputs for soil and probe temperature allow the temperature influence analysis. The computer programme and calculation examples are given. (author)