Based on the concentration of $^{40}K$ naturally occurring radioisotope of potassium, a method for the determination of total potassium in soils and plants was developed. The method was extended to evaluate the potassium supplying power of soils by taking the ratio of exchangeable potassium to total potassium $(K_{ex}/K_t)$, termed the potassium buffering capacity. Using this as index, it was observed that the release of potassium from soil fellows the from order reaction. A linear relationship was found between the potassium buffering capacity and the release constant of potassium or mica content of the clay. Similarly the potassium buffering capacity was also closely correlated with total uptake of potassium by rice plant. Hence it is concluded that the method for determining of the potassium buffering capacity could be veil applied to characterize the potassium availability of soils. The method for the determination of potassium is characterized by (1) The efficient measurement of the weak beta activity emissions from the samples, (2) identification of $^{40}K$, (3) calculation of total potassium content using the proportional constant of $^{40}K$ of samples to that of the standard. Difference in the potassium supplying power of soils due to soil types was also evaluated with the use of this technique. The degree of the potassium supplying power was in the order of soil types as red-yellow podzolic and lateric soils, basaltic materials(Rvd)> low-humic gley and alluvial soils, alluvial plains and food plains(Apa)> low-humic gley soils, nearly level to sloping local alluvial plains and slopes(Afb)> low-humic gley and alluvial soils, fluvio-marine plains (Fma).