An overwinter soil-monitoring study was conducted at two sites in southern Ontario. Soluble soil N accumulation at both sites occured in early winter, peaked when soil water was frozen, and then declined during the period that frozen soil water was present. The amount of soluble soil N accumulated was 48 ± 12 kg N ha−1 at one site, and 21 ± 6 kg N ha−1 at the other. In both cases, the overwinter accumulation approximately doubled the amount of soluble N in the soil. Similar trends were observed in both mineral and organic N, with 60 to 74% of the accumulation occurring in the organic form. No clear correlations between soluble nitrogen dynamics and soil extractable organic carbon or soil microbial biomass carbon dynamics were observed. Denitrification apparently occurred in shallow soil during the thaw period at one site. Since soil nitrate levels decreased before significant thawing occurred, leaching was probably not the primary dissipation mechanism. We hypothesize that the soluble N accumulation was due to death and lysis of soil microorganims during freezing and thawing. The presence of soil ice apparently decreased the lethality of the soil enviroment, allowing N dissipation to occur. Soil N dissipation could be due to gaseous losses, and is likely related to significant N2O fluxes commonly observed during spring thaw. Key words: Nitrogen, overwinter, soil ice