Atmospheric precipitation is the main source of soil moisture in the desert grassland in arid and semi-arid areas of Inner Mongolia and an important driving factor of various biological processes at different spatial and temporal scales. The study on the response process of soil moisture to precipitation has important theoretical value for regulating land cover, restoring vegetation scientifically and promoting the effective conversion of atmospheric precipitation to soil water. Based on daily precipitation during 2012-2020, hourly precipitation and soil moisture observation data of 0-50 cm layers from late April to late October during 2016-2020 at an automatical meteorological station in the desert grassland, the precipitation distribution pattern and the response process of soil moisture to independent precipitation events were analyzed. The results show that the precipitation events less than 5.0 mm were dominant, which belonged to typical precipitation pulsation event in arid and semi-arid areas. The precipitation thresholds of soil moisture response for 0-10 cm, >10-20 cm, >20-30 cm, >30-40 cm and >40-50 cm layer were 3.2, 9.2, 14.3, 16.7 and 25.3 mm, respectively. The probability of 0-10 cm soil moisture response caused by independent precipitation event of light rain was 36.0%, and the probability of moderate rain causing soil moisture response in 0-10 cm, >10-20 cm, >20-30 cm layer were 100%, 39.5% and 7.0%, respectively, while heavy rain and above could cause soil moisture response in all layers of 0-50 cm. With the increase of soil depth, the probability and degree of soil moisture response to precipitation in each layer showed a decreasing trend. Correlation analysis showed that there was a significant negative correlation between precipitation (or effective precipitation intensity) and soil moisture lag time in each layer of 0-40 cm, and there was an extremely significant positive correlation between precipitation and soil moisture increment in each layer. The relationship between precipitation and soil moisture increment of 0-20 cm layers was polynomial function, and that between precipitation and soil moisture increment of >20-50 cm layers was linear function.