. 1995. Calculation of organic matter and nutrients stored in soils under contrasting management regimes. Can. J. Soit Sci. 75: 529-538 Assessments of managemenrinduced changes in soil organic matter depend on the methods used to calculate the quantities of organic C and N stored in soils. Chemical analyses in the laboratory indicate the concentrations of elements in soils, but the thickniss and bulk density of the soil layers in the fieid must be considered to estimate the quantities of elements per unit area. Conventional methods that calculate organic matter storage as the product of concentration, bulk density and thickness do not fully account for variations in soil mass. Comparisons between the quantities of organic C, N, P and S in bray Luviscl soils under nitive aspen forest and various cropping systems were hampered by differences in the mass of soil under consideraiion. The influence of these differences was eliminated by calculating the masses of C, N, P and S in an "equivalent soil mass" (i.e. the mass of soil in a standard or reference surface layer). Reassessment of previously published data also indicated that estimates of organic matter storage depended on soil mass. Appraisals of organic matter depletion or accumrlation usually were different for cimparisonr u-ong element masses in an equivalent soil mass than for comparisons among element massei in genetic horizons or in frxed sampling depths. Unless soil erosion or deposition had altered the mass of topsoil per unit area, comparisons among unequal soil massei were unjustified and erroneous. For management-induced changes in soil organic matter and nutrient storage to be assessed reliably, the masses of soil being compared must be equivalent. Consider the amount of soil organic C in a soil before and after tillage without any gains or losses of soil or C (Fig. 1).The assumed concentration remains constant at 2Vo or 20 kg C Mg-l^soil. Before tillage the soil has a bulk density of 1.6 Mg --3, such that the 0 to 150 mm layer consists of 2400Mg soil ha-l and contains 48 Mg C ha-l. Then consider the impact of a single tillage operation that decreases soil bulk density to 1.2 Mg m-3 without changing the soil C concentration or causing lateral redishibution of the soil (Fig. 1) Analyses for C, N, S and P were performed on finely ground subsamples (< 150 pm). Methods used to determine total and inorganic C, N, S, P, and sulfate-S are outlined in Roberts et al. (1989). Organic C, N, S, P, and sulfate-S were calculated as differences between the concentrations of total and inorganic elements. Ideally, management-induced changes in organic matter can be assessed from comparisons among similar soils (i'e. identical original thickness, bulk density, texture) with contrasting management histories. Thus, management effects can be inferred simply from changes in element concentrations in the surface horizons, provided that changes in horizon thickness exactly compensate for changes in bulk density, such that soil masses are identical. In practice, however,...