Due to the increasing world population, exploitation and sustainable management of soil and water resources, it is essential to consider these resources to meet the needs. Therefore, Soil erosion and its control measures are the main prerequisites for soil and water resources management. It should also be noted that Acid rain is also one of the factors that can cause soil erosion and destructive effects on the soil and the environment. In this study, the effect of acid rain on soil splash was investigated under laboratory conditions using rainfall simulator. For the acid rain test, different pH concentrations of 3.75, 4.25 and 5.25 with the intensity of 40 mm/h, was used on the dry and saturated soil in splash cups. Paired t-test, One-way and Two-way ANOVA (α=0.05) were conducted using SPSS 23 and EXCEL 2013 software. Results showed that splash rates of acid rain with acidity of 3.75 compared with the rate of non-acidic rain is a significant difference in 95 percent of the dry soil surface, but the acidity of 4.25 and 5.25 did not show significant differences. Also, comparison splash rates of acid and non-acidic rain, on soil saturation did not show any significant differences in any treatments the despite numerical increase. The results of comparison of dry soil treatments with saturated soil treatments, show significant difference at 99% probability level, which indicates the direct effect of soil moisture on amount splash. The investigating interaction of soil moisture in dry and saturated conditions with different pH doses the rain, did not show any significant difference between treatments.