Infiltration into soils with macropores is treated as two‐domain flow. The first domain is the soil matrix, in which water is subjected to capillarity, and infiltration is approached by Philip's sorptivity concept. The second domain is the soil macropore system in which water moves only under gravity and flow is approached by kinematic wave theory. A sink function with respect to flow in the macropore system accounts for water sorption by the soil matrix. The two‐domain flow model is then applied to infiltration into a block of undisturbed soil containing macropores.