Solution of chemical substance application for decreasing resistance of grounding system is a current problem that is interested by scientists. In present time, some of companies introduced and used the chemical substances for improving soil and enclosed the software for calculating the experimental grounding resistance but there is not any theoretic document that explains it. This article suggested some common formulas for calculating resistance of simple grounding forms with or without the soil improved chemical substance. Calculating results that were compared with results of GEM software of ERICO Company were realized.