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Temperate forests of North America are thought to besignificant sinks of atmospheric CO₂. Wedeveloped a below-ground carbon (C) budget forwell-drained soils in Harvard Forest Massachusetts, anecosystem that is storing C. Measurements of carbonand radiocarbon (¹⁴C) inventory were used todetermine the turnover time and maximum rate ofCO₂ production from heterotrophic respiration ofthree fractions of soil organic matter (SOM):recognizable litter fragments (L), humified lowdensity material (H), and high density ormineral-associated organic matter (M). Turnover timesin all fractions increased with soil depth and were2–5 years for recognizable leaf litter, 5–10 years forroot litter, 40–100+ years for low density humifiedmaterial and >100 years for carbon associated withminerals. These turnover times represent the timecarbon resides in the plant + soil system, and mayunderestimate actual …