A review of the literature reveals a scarcity of information dealing with the relationship of forest site quality to soil type. This relationship has an important bearing on the economics of land use because of the increased general interest in the reforestation of idle lands. Extensive studies made in Otsego County, New York, during 1933 indicate that a broad but definite relationship exists between different soil types and the different types of humus layer, the amount of windfall, and the rate of survival in forest plantations. Additional observations made in Otsego, Schuyler, and Steuben Counties during 1934 in general substantiate the 1933 studies. If such correlations can be reduced to a practical working basis and combined with an evaluation of climatic factors and the existing flora, a degree of certainty, not now present, can be injected into the reforestation program of any region. The counties where the correlations to be described were established, are located in east-central and south-central New York. The area ranges in altitude from 1100 to 2300 feet. It is an extension of the Northeastern Appalachian Plateau, and is traversed by well-developed stream valleys. A considerable percentage of the cleared hill land is now idle; some of it has been recently reforested by the New York State Conservation Department. Except for several relatively large tracts of timber owned by estates and institutions, the forest land consists of farm woodlots. The topography of the areas studied is predominantly rolling, but tracts ranging from flat to rough broken land are included. Neither the degree of slope nor the aspect appears to be of sufficient importance to cause a marked difference in the type of humus layer. The forest land of the areas studied is characterized by the almost universal presence of hard maple and beech (table II), with varying amounts of other species. The soils of the areas are derived from glacial deposits. Genetically the soils are young, in that they are strongly influenced by the character of the parent material. The color of the major soil profiles indicates that they are podzolic. The well to moderately drained acid soils are characterized by a slight podzol development; the profiles of the alkaline soils are typical of the brown forest soils. These soils are representative of the Northeastern Appalachian Plateau and the Catskill Region of New York. They are also similar in economic usage.