Clear the dirt floor and sweep up any debris with a broom.
Measure from one end of the room to the other using a measuring tape, and add 12 inches to this measurement.
Cut a sheet of 6-mil polyethylene plastic sheeting -- often sold as poly plastic sheeting -- that is as long as the measurement you found in Step 1. Use heavy scissors.
Flatten the polyethylene plastic sheeting to the floor, allowing the edges to fold up to each wall it touches by 6 inches.
Attach the sheeting to the base of the wall using a staple gun.
Spread the loose edges of the sheeting up the walls and staple the edges in place as well. Where the sheeting pinches at the corner, simply fold the excess flat and staple it then.
Cut another plastic sheet matching the dimensions of the first and lay it on the ground as well, overlapping it with the first by between 1 and 2 feet.
Staple the second sheet down to the floor in the same manner in which you did the first. Continue until the entire dirt floor is covered.