One of the most important steps in soil testing is collecting the soil sample. The soil sample is the fi rst part of the soil testing process and the foundation for information derived from laboratory analyses, soil test interpretations, and recommendations. Also, soil sampling is the largest source of errors in the soil testing process. Remember why you are taking soil samples -- to obtain information on which you can base recommendations and decisions concerning fertilizer, manure, and limestone use. A comprehensive soil fertility and organic matter map for each fi eld is desirable as a basis on which to adjust fertilizer, manure, and limestone use. Over- or undertreatment may reduce profi ts. Best decisions can be made only if soil samples are representative of the areas sampled and accurately refl ect differences in the fi eld. You should remember that a very small amount of soil collected for samples will represent large fi eld areas. It is essential to select uniform sampling areas and to take a representative soil sample from each sample area.