Knowing the exact sampling depth of microwave radiometry is essential for quantifying the performance and appreciation of the applicability of satellite soil moisture products. We investigate in this study the sampling depth (δSM) of the L-band microwave emission under frozen and thawed soil conditions on the Tibetan Plateau. Two years of diurnal brightness temperature (TBp) measurements at a time interval of 30 min are collected by the ELBARA-III radiometer deployed at a Tibetan meadow site. Vertical profiles of soil temperature and volumetric liquid water content (θliq) are measured simultaneously at soil depths up to 1 m below the surface. The impact of the θliq measured at different depths on the microwave emission simulations is assessed using the τ-ω emission model, whereby the permittivity of frozen and thawed soil is estimated by the four-phase dielectric mixing model. It is found that: 1) the sampling depth for the effective temperature depends on the magnitude of θliq, and is estimated to be, on average, about 50 and 15 cm for the cold dry and wet warm period, respectively, because of the seasonality in θliq; 2) the δSM is determined at 2.5 cm for both frozen and thawed soil conditions during both cold and warm periods, which is shallower than the commonly used θliq measurement depth (i.e. 5 cm) adopted for the in-situ monitoring networks across the globe; 3) the TBp simulations performed with the θliq measurements taken at the estimated δSM of 2.5 cm result in lower unbiased root mean squared errors, about 14% (3.16 K) and 22% (3.36 K) for the horizontal and vertical polarizations respectively, in comparison to the simulations with the θliq measurements taken from 5 cm soil depth; and 4) the θliq retrieved with the single channel algorithm from the ELBARA-III measured vertically polarized TBp are in better agreement with the θliq measured at 2.5 cm than the one measured at 5 cm. These findings are crucial for developing strategies for the calibration/validation as well as the application of satellite based soil moisture products relying on the L-band radiometry. •Sampling depth is about 2.5 cm for L-band radiometry of frozen and thawed soils.•Sampling depth for effective temperature depends on liquid water contents.•Sampling depth of liquid water content is smaller than that for effective temperature.•Emission simulation is improved with the liquid water content taken at sampling depth.•Retrievals of liquid water content are closest to these measured at a depth of 2.5 cm.