Accumulation of soil organic matter and its vertical distribution at different latitudes in peninsular Korea were studied in the soil of four different forest types viz. Pinus densiflora forest, Castanea forest, Quercus acutissima forest and Carpinus laxiflora forest. Among them, accumulation of soil organic matter in Cheju sites, with a mean annual temperature of 15$^{circ}C$, was maximum with increasing latitude, soil organic matter concentration decreased. Considering the relationship between concentration of soil organic matter and some climatic conditiions, it seems that concentrations of soil organic matter is a function of annual temperature, especially warmth index or cold index.