This study examined the illuviation of clay and spodic materials in three Ultic Haplorthods derived from fine-textured materials from the Alishan Mountain of central Taiwan. Soil analysis, including field description, physical and chemical analyses, and micromorphological studies, was used to study the soils. The soil colors are close to 7.5YR 5/6 in all subsurface horizons, with different degrees of spodic material accumulation. Various clay coatings and pellet-like aggregates were found in all subsurface horizons, which satisfied the morphological and chemical criteria for a spodic horizon (Bhs) as defined in Soil Taxonomy. The illuvial clay coatings have relatively weak birefringence but are masked by organo-metallic complexes. Spodosols were found locally to have a thick organic layer, which may intensify the podzolization process. We hypothesized that Fe and Al were chelated by organic matter in the surface portion of the pedon to form organo-metallic complexes. The translocation of clay occurred before the illuviation of organo-metallic complexes in the subsurface horizons during soil development. The slow accumulation of organic-metallic complexes in the Bhs horizons within the 50cm depth is attributed to fine texture and less porosity. The soils derived from two pedogenic processes to show the transitional status between Ultisols and Spodosols that the argillic horizon is overlain by the spodic horizon. (Soil Science 2004;169:457-467