This study represents the first attempt to study soil water δ(18)O profiles in Ghana using a mechanical auger. In this paper, the characteristics of δ(18)O and δ(2)H in rain water, surface water, soil water and groundwater have been used to understand the transformation mechanism of rain water to groundwater. Rain waters were sampled in Koforidua and Accra. Surface water and groundwater were sampled from the Densu River and selected boreholes in the basin, respectively. Soil waters were taken from three typical sites, namely, Potroase (POT), Teacher Mante (TM) and Ayikai Doblo (AD) in the northern, middle and southern zone from 0.00- to 6-m depth. The soil water was extracted using vacuum distillation method. The distribution of the stable isotopes of rain water is influenced by rainfall amount with minimal temperature effect. In general, the soil water is of meteoric origin undergoing fractionation-controlled evaporation. In the middle zone, the soil water shows some evidence of recharge from enriched source. The three profiles show similar trend of enriched values in the upper depths with gradual depletions of δ(18)O with depth. The POT profile showed relatively more depleted values suggesting a fast infiltration. In all the three profiles, soil waters below 3 m were found to contribute to groundwater recharge with piston flow as the dominant mechanism. The study also revealed that there is a significant contribution of enrich source to the groundwater system leading to the dilution of the infiltrating water by the large aquifer.