Soil samples were fractionated by sedimentation in water and by flotation in heavy liquids to separate complexed and uncomplexed organic and inorganic components. Flocculation of clays in heavy organic liquids was delayed by addition of a surfactant. Heavy liquids and surfactants sorbed by soil components were removed by washing with acetone-water mixtures. In a sample of a red-brown earth, the organic carbon and nitrogen contents were highest in the finest separates. In samples of a ground-water rendzina and a chernozemic soil, the coarse clay and silt separates had the highest organic carbon and nitrogen contents. Organic matter was concentrated in low density fractions in all separates. Carbon/nitrogen ratios were lowest in the finer and heavier separates. Calcium, and to a lesser extent manganese, iron and phosphorus, were concentrated in low density fractions: thus these elements appear to be associated with organic matter and may be important in organo-mineral complex formation. Carbonates, titanium, iron, silicon and potassium were concentrated at the highest densities. Organic fractions < 2.06 g cm −3 from sand size separates were insoluble in alkali and had wide carbon/nitrogen ratios characteristic of plant debris. The light fractions from fine silt and coarse clay separates were more soluble in alkali but showed high ratios of humic to fulvic materials and high absorption at 280 nm. Such materials were considered to be microbial cell debris and were associated with high contents of disordered aluminium and iron oxides and expanding lattice silicates in 1 to 5 μm aggregates. Heavier fractions, particularly of finer clay separates, contained more fulvic and humic materials of a more aliphatic nature than those in < 2.06 g cm −3 fractions. It is suggested that physical sorption on clay surfaces may be more important in these fractions. Ellite and kaolinite were concentrated in medium density fractions, and contents of some iron oxides and titanium minerals were highest in fractions > 2.06 g cm −3. Such minerals plus quartz and feldspars were associated with minor amounts of organic matter or possibly were not involved in organo-mineral associations.