Abstract The purpose of this experiment is to make clear the relationship between an accumulation of soil organic matter becoming decomposable due to drying of soil and microbial cells. The results are summarized as follows: 1) The accumulation of soil organic matter becoming decomposable due to drying occurred in the decomposition process of organic matter applied to soil, and its quantity clearly increased with an increase of microbial cells. Further, the accumulation increased in company with an increase ofreimmobilization during the decomposition process of organic matter applied to soil. 2) The accumulation of the decomposable soil organic matter was clearly recognized during the decomposition process of microbial cells in soil. The accumulation rate was higher in newly immobilized organic matter of Boil than in native soil organic matter. 3) It was suggested that microbial cells and their cell walls considerably contribute as a source of the decomposable soil organic matter.