An approach involving forward and reverse effects on earth resistivity measurements was carried out in some selected sites in the Birnin Kebbi area of Gwandu Formation Northwestern Nigeria. The primary objective of this research work was to investigate the relationship between the principle of reversibility of current, the potential difference in measuring earth’s resistivity, and determining the depth of penetration for various probes. Because of shallow, deep, and very deep penetration used to measure resistivity in both locations, a Schlumberger array with half of the maximum current electrode spacing (AB/2) of 70 m was used to measure a total of sixteen (16) depth-sounding data in a randomly distributed manner. An Excel chart of (x, y) scattered data was used to automatically interpret the apparent resistivity data after the field was examined and interpreted using IPI2win. To compare the apparent soil resistivity of two switches and how it’s impacted by the depth of the soil moisture contents, a series of measurements were made as part of this study. The collected results demonstrate how soil resistivity varies with depth and spacing, which guides the development of earthen protection plans for the worst-case scenarios. Based on the kind of soil and moisture content, it was found that resistivity varies. Reverse resistivity switch is higher than forward switch resistivity. According to the suggested design, there are 4 to 6 different forward switch circumstances that call for different numbers of earth electrodes.