The backscattering coefficient and emissivity of wet soil surface are studied with the 3-dimensional numerical simulations. The study is focused on the angular, frequency, and polarimetric dependence of the scattering and emission. The simulation results are compared with the experimental measurements from real-life soil surface for backscattering coefficients at L and C frequency bands and at the multi-incidence angles. The fairly good agreements are observed for the fixed physical surface roughness parameters at two frequency bands.