“…In contrast to our findings, a recent modelling study, based on current litter 470 input rates and soil-C stocks, estimated that the global temperature sensitivity of SOM 471 decomposition equated to a Q 10 value of just 1.37 (Ise and Moorcroft, 2006). SOM 472 accumulation is the result of small differences between inputs and outputs, and links 473 between plant productivity and soil respiration, which probably cannot be represented 474 simply by differences in current litter input rates (Ise and Moorcroft, 2006), may 475 affect the relationship between temperature and SOM accumulation.…”