On the basis of morphological and laboratory-analytical researches it is established that in the profile of sod-podzolic pseudogleyed soils of the Beskydy Precarpathians are formed ortsteins that have clear outer contours, concentric inner structure with alternation of rust-red circles. Two ranges for the formation of ortsteins in the investigation soils were established: in the overiluvial part of the profile and the transition to the rock horizon. Within the НЕgl horizon, the content of ortsteins is 2.8 %, and in the fractional composition, the fraction is from 2.1 to 3.0 mm (37.5 %). The highest content of ortsteins (7.7 %) is characteristic of the Ehgl horizon, within which the fraction from 7.1 to 10.0 mm (27.2 %) prevails. Within the Pigl horizon, large ortsteins of 1.0 to 5.0 cm in size are oval and tubular with a concentric inner structure, and their content is 17.6 %. Ortsteins in the sod-podzolic pseudogleyed soils were formed as a result of alternation of redox conditions with the participation of specific, nonspecific microflora and glesish-eluvial, segregation processes of soil formation. The small ortsteins in the overiluvial part of the profile are the result of modern soil formation, and the large ones within the Pigl horizon are relict and associated with the early stages of soil formation in the Precarpathians. In order to identify the genesis and elemental composition, a plate of tubular ortstein with a diameter of 1.2 cm, which was selected from the Pigl horizon (220–240 cm), was made. In different parts of the plate, differing in colour, four points up to 1 μm in size (two against a light background and two against a dark one) were selected, within which elemental composition was determined by micro-X-ray spectrometry. The measurements were performed on a scanning electron microscope REM-106 (Ukraine) with a resolution of 5 nm and an energy-dispersive X-ray detector. The study of ortstein using a scanning electron microscope revealed that the formation of black rings within the tubular ortstein is due to an increase in the percentage of Manganese in 1.6–3.4, Aluminium in 1.4–2.3 and Calcium in 2.1–5.4 times. The percentage of Ferum in different parts of the ortstein is approximately the same, which determines its rusty-brown colour. Key words: ortsteins, sod-podzolic pseudogleyed soils, Beskydy Precarpathians, the accumulation factor, electron-scanning microscope.