The soil sampling guidelines used in European countries (ESSG), as kindly provided by the national institutions which participated in the project, have been recorded, studied, evaluated and presented in this paper. The aim has been to ascertain what soil sampling guidelines exist in Europe; to detect similarities and differences (comparable results), advantages and deficiencies; to identify incompatible strategies and evaluate how methodologies might affect data quality; to investigate sources of deviations or uncertainties; to improve comparability and representativeness of soil sampling; to investigate the need for harmonised sampling guidelines; and to develop suggestions for standard operating procedures (SOP). Soil sampling guidelines throughout Europe differ as to whether they are applied by law, or used throughout the country. In some countries these are ISO/DIS related or based ( ISO 10381-1, 1995; ISO 10381-2, 1995), or are produced by a scientific society or a standardisation body. As far as sampling strategy is concerned, not all sampling guidelines clearly describe the sampling scale, the specifications for contamination risk precautions, the sampling plan and protocol structure and the pre-analysis treatment of the soil samples. The purpose for sampling, in descending order of frequency, is soil pollution, soil fertilisation, general soil monitoring, background risk assessment, or else it is not specified. The majority of countries do not sample the top organic matter separately. Sampling depth is either related to the morphogenetic horizon or to ad hoc sampling depth, which is not specified in all cases. They suggest mass- and volume-related soil sampling, while the sampling pattern is not presented in all national guidelines. The criteria for area, site, unit, sub-unit, and point selection are mainly based on pedology and land use, following the history and pre-screening information or geology, or is site related. Some guidelines suggest the division of sampling units into sub-units. The sampling pattern is mainly grid sampling, grid and random sampling, or not mentioned. Sampling density inside the sampling unit either varies greatly or it is not mentioned, while the size of the sampling unit varies widely. Most guidelines require the collection of composite instead of simple samples, while some prefer sampling soil profiles. In the European SSG many technical details and steps are either not defined or vary, while in the pre-analysis treatment quality assurance (QA) and quality control (QC) approaches are used either both in the lab and in the field, or only in the field, or are not mentioned. The common points and the points in which harmonisation could be started or achieved are discussed.