This publication was developed as part of an effort to evaluate the existing methodologies for determining carbon fractions in soils that might be applied to the question of forest soil C sequestration. A great deal of research has been done on this topic although often focused on agronomic soils. Forest land managers will be increasingly interested in identifying methods to monitor and to evaluate the effects of forest practices on soil C reserves. As well researchers are interested in this and the logical linkages to N cycling. Ultimately practical methods that can be widely utilized will be needed; these may come from current methods or be developed through research. This review offers a framework for this area of investigation.