The object of research in this work is the relationship between the feasibility of secondary use the moss layer and the thermal characteristics of an oil pipeline, which was laid underground in permafrost conditions. The purpose of the work is to determine the expediency of the secondary use of the moss layer with underground laying of the pipeline in the permafrost conditions. The choice of the object and purpose of the study is motivated by the intensive development of territories with permafrost soils, by the relevance of problems related to the construction and operation of the energy transport system, by its impact on the ecological development of the permafrost zone and by the need for further research aimed at solving these problems. The following tasks were formulated to achieve this goal: a) to determine the main thermal factor affecting the expediency of the secondary use of the moss layer; b) to consider the possibility of restoring the moss layer at various permafrost soils; c) to determine the feasibility of restoring the moss layer for underground laying pipeline with various types of energy resources; d) to determine the economic component of the secondary use of the moss layer. The equivalent of the Zapolyarye–Purpe Oil pipeline theoretical model of the underground oil pipeline is presented in this work for research. The inexpediency of the secondary use of the moss layer in the underground laying of the oil and gas pipeline is justified by the thermal and economic characteristics of the soil. Future considerations of this topic are related to the study of the economic indicators of underground pipelines in conditions of multi-layered permafrost soils.