Coupled heat and moisture transfer in envelopes significantly affects the heat and moisture loads of the underground buildings. In order to study the hygrothermal performance of two kinds of deep underground lining structures, a heat and moisture coupling transfer model was developed. The influence of the moisture content on the thermal conductivity, moisture transport character of the envelope structure is usually neglected unreasonably, resulting in calculation errors. The material properties was expressed as a function of moisture content to reflect the influence of moisture content on the heat and moisture transfer in the model. A partial differential equation interface in COMSOL Multiphysics was used to implement the simulation with a transient boundary conditions and the temperature field ,moisture field of the structures was abtained. The simulation results show that the thermal load of the off-wall lining structure is much smaller than that of the adherent lining structure; moisture flux between the off-wall lining structure and indoor air is slightly smaller than that between adherent lining structure and indoor air, which is about 30%; So off-wall lining structure performs better in reducing energy consumption of deep underground buildings.