Using thermodynamic equations for an ideal gas and moisture potential temperature, an empirical model has been developed to investigate the changes in surface potential temperature near the eye wall from the environment with the relative changes in sea-level pressure during the hurricane activity over the Gulf of Mexico. Two cases were considered during October 4, 1995 (hurricane Opal of category 4) and during September 17, 2000 (hurricane Gordon of category 2). The data for the central pressure for hurricane Opal (936mb) and for hurricane Gordon (981mb) were obtained from National Hurricane Center (NHC) preliminary reports. The study has pointed out that the changes in potential temperature were 21°K for hurricane Opal and 9°K for hurricane Gordon with relative pressure changes of 77mb and 32mb respectively.