Four soil profiles were characterized as to nitrogen, carbon, clay and polysaccharide content. Direct extractions of the soils were also made with 1N HF-HCl and an acetic anhydride-pyridine mixture and 1.0 N NaOH. Two NaOH extractions of the lower horizons, with and without auxiliary acidic treatments between the first and second to facilitate the release of organic matter, were used to evaluate certain clay-organic matter relationships.Polysaccharide content and the C:N ratios generally decreased with depth in all soils. Of the direct extractants of organic matter NaOH was the most efficient and HF-HCl and acetic anhydride-pyridine solutions were generally ineffective. However, some accumulation of HF-HCl soluble organic matter was noted in the A2 and B2 horizons of two of the soils. The organic solvents were most effective in removing organic matter from the B2 horizons.The use of auxiliary treatments (HF-HCl, H2SO4 or both) between the first and second NaOH extractions greatly enhanced the release of the organic matter by the second NaOH extraction from the B2, Bsa and C horizons of these soils. With the exception of the A2 horizons a combined HF-HCl 2nd H2SO4 pretreatment was superior to HF-HCl or H2SO4 used alone. The retentive capacity of the clay for soil organic matter was greatest in the C and Bsa horizons as determined by the intensity of the extracting conditions necessary to effect solubilization of the organic matter into the second alkali solutions.