Abstract
1. The proximate analysis has been made of several profiles from the north-east of Scotland, these including Scots pine, beech, birch andCallunaheath.2. The system of proximate analysis proposed by Waksman has been used as a basis for the investigation, but various modifications have been introduced, e.g. sugar and cellulose determinations, with a view to obtaining greater accuracy.3. Although a restricted number of profiles has been investigated, the results indicate that these may be divided into two groups, viz. raw humus and mull types, according to the manner in which the various fractions have been decomposed.

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