We investigated moss flora distribution and their relationship to substrates of a semi-arid environment in Cankiri, northwest Turkey. Moss samples were taken from soil surfaces, rock, and tree barks. Soil samples were taken from underneath mosses at 17 sites and soil texture, CaCO3, pH, electrical conductivity, and soil organic matter were measured. Rock samples were collected from 15 different rock types and some mosses were collected from the oak barks. Identification of the moss specimens revealed the presence of 58 taxa belonging to 23 genera and 10 families three species included in the Red Data Book of European Bryophytes. The relationship between moss occurrence patterns and terrestrial variables was evaluated by multiple linear regression analysis. No significant relationship could be established between Syntrichia ruralis and any of the studied terrestrial variables. Silt content correlated to the greatest number of moss taxa while pH could correlate with only one taxon. Grimmia trichophylla and Syntrichia ruralis were the most abundant species within the collected mosses and Tortilla revolvens and Ceratodon purpureus were specific to calcareous soils in the study area.