contain around 2000B tonnes of CO2 in various forms: detritus (dead, decaying plants, 300B tonnes) found in top soil, w/ this C rich material decomposing @ diff rates depending on temp. & soil conditions. when decaying, some C in detritus respired by fungi, bacteria, releasing CO2. rest converted to 'modified soil C', decomposes slower, keeps C in atm longer. greater soil disturbance e.g. ploughing (agri), cause rapid respiration, loss of large amt.s of C which would have decomposed