Incubation experiments were performed on samples from various horizons of middle Swedish podzol profiles, stored under aerobic conditions at room temperature for up to two and a half years. More than one-third of the organic matter in the mor sample from a good site disappeared during two years' incubation at room temperature. Twenty-four to twenty-six per cent of its nitrogen content was simultaneously mineralised, the largest part as ammonia. The loss of organic matter was somewhat lower in samples from three poor sites (between 20 and 30 per cent) and the release of nitrogen was also lower (12 to 17 per cent). Both the breakdown and the release of nitrogen were generally lower in A, and A, samples and much lower in B horizon samples. Lim...