14C-labelled cellulose and 15N-labelled (NH 4) 2SO 4 were added to four soils with clay contents of 4, 11, 18 and 34%, respectively. Labelled cellulose was added to each soil in amounts corresponding to 1, 2 and 4 mg C g −1 soil, respectively, and labelled NH 4 + at the rate of 1 mg N per 25 mg labelled C. After the first month of incubation at temperatures of 10, 20 and 30°C, respectively, from 38 to 65% of the labelled C added in cellulose had disappeared from the soils as CO 2, and from 60 to nearly 100% of the labelled N added as NH 4 + were incorporated into organic forms. The ratio of labelled C remaining in the soils to labelled N in organic forms was close to 25 after 10 days of incubation, decreasing to about 15 after 1 month and about 10 after 4 yr. The retention of total labelled C was largest in the soil with the highest content of clay where after 4 yr it was 25% of that added, compared to 12 in the soil with the lowest content of clay. The incorporation of labelled N in organic forms and its retention in these forms was not directly related to the content of clay in the soils, presumably because the two soils with the high content of clay had a relatively high content of available unlabelled soil-N which was used for synthesis of metabolic material. The proportionate retention of labelled C for a given soil was largely independent of the size of the amendments, whereas the proportionate amount of labelled N incorporated into organic forms increased in the clay-rich soils with increasing size of amendments. Presumably this is because the dilution with unlabelled soil-N was less with the large amendments. From 50 to 70% of the total labelled C remaining in the soils after the first month of incubation was acid hydrolyzable, as compared to 80–100% of the total remaining labelled organic N. This relationship held throughout the incubation and was independent of the size of the amendment and of the temperature of incubation. During the second, third and fourth year of incubation the half-life of labelled amino acid-N in the soils was longer than the half-life of labelled amino acid-C, presumably due to immobilization reactions. Some of the labelled organic N when mineralized was re-incorporated into organic compounds containing increasing proportions of native soil-C. whereas labelled C when mineralized as CO 2 disappeared from the soils. In general, native C and native organic N were less acid hydrolyzable and were accounted for less in amino acid form than labelled C and N. The amount of labelled amino acid-C, formed during decomposition of the labelled cellulose, and retained in the soil, was proportional to the clay content. This amount was about three times as large in the soil with the highest content of clay as in the soil with the lowest content. This difference between the soils was established during the first 10 days of incubation when biological activity was most intense, and it held throughout the 4 yr of incubation; proportionally it was independent of the amount of cellulose added and the temperature. In contrast, the labelled amino acid-N content was not directly related to the amount of clay in the soil, presumably because more unlabelled soil-N was available for synthesis of metabolic material in the two clay-rich soils than in those soils with less clay. The wider ratio between labelled amino acid-C and labelled amino acid-N in the two clay-rich soils as compared with those obtained with the soils with less clay indicates this. The effect of clay in increasing the content of organic matter in soil is possibly caused by newly synthesized matter, extracellular metabolites, as well as cellular material, forming biostable complexes and aggregates with clay. The higher the concentration of clay the more readily the interactions take place. The presence of clay may also increase the efficiency of using substrate for synthesis.