PURPOSE: A soil covering device for a tractor with a harrowing device is provided to enable a beginner to easily perform a planarization operation and form a furrow. CONSTITUTION: A rotating unit(120) is installed in a main frame(130) which is vertically moved by a first cylinder(110). A first support rod(140) is empty and is installed in the main frame to support the rotating unit. A soil covering unit(100) includes a plurality of blades(160) to cover plants with soil by receiving the rotation force of the rotating unit. A harrow frame is vertically moved by a second cylinder. A second support rod(240) is vertically moved in the main frame by a link member. A harrowing device(200) is composed of a harrowing plate(260).