In an aerobic incubation with different organic matter it was found that the rate of CO2 evolution was highest during the first week of incubation. Farmyard manure showed a steady evolution of CO2 and was found to be the best material for building up of soil organic matter. Mineralization of N was the highest and rapid from Sesbania rostrata foliowed by rice straw and farmyard manure. Rice straw caused N immobilization during the initial period of incubation.