Analyses of organic matter content, organic carbon, nitrogen, sulfur and granulometric variables were performed on 101 surface sediment samples from Ubatuba Bay in order to investigate the spatial distribution of organic matter, its origin and the relationships among its components. The samples were obtained with a manual corer, from water depths between 1 and 15m during 5 cruises of the R/V "Veliger II'', two months apart. Pearson correlation, regression and Principal Component Analysis (PCA) statistical methods were used to analyze the data. Strong correlations between organic matter and fine sediment fractions were obtained. The PCA revealed at least two main sample groups that reflect the different environmental conditions prevalent in the bay. There is a simple linear relationship between organic carbon content and the organic matter content determined by the calcination technique. Taking into account that the analysis of organic matter content is less expensive and less time consuming than the analysis of organic carbon, the present method of estimation can be useful when fast evaluation of the organic carbon content is needed for samples from similar environments.
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