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The biochemical characteristics or quality of crop residues is an important factor governing soil residue decomposition. To improve C and N biotransformation models the process underlying this decomposition needs to be better understood and new quality criteria found to describe it. The aims of this explorative study were to (i) improve our understanding of residue decomposition from detailed studies of cell wall biochemical compositions and tissue architecture (ii) find new ways of exploring generic indicators of organic matter quality. To do this, the cell wall composition and tissue architecture of wheat leaves, internodes and roots, before and after their incorporation into soil were determined. Results showed that leaves which were poorly lignified decomposed faster in soil than internodes and roots. Cellulose was the most degraded polysaccharide irrespective of wheat residue. However, cellulose was much more degraded in the case of leaves as compared to internodes and roots. Leaves also presented a highly condensed lignin structure and the extent to which uncondensed leaf lignin was affected by soil decomposition suggests that the contribution of leaf lignin to C mineralization during incubation was very low. Roots which contained similar amounts of lignin than the internodes decomposed more slowly. Roots were enriched in phenolic acids, and more particularly p-coumaric acid (pCA) and presented a more condensed lignin structure than internodes. Phenolic acids are involved in the formation of lignin-polysaccharide complexes known to be recalcitrant to enzymatic attack. Microscopic investigations confirmed that the vessels were the most resistant tissues to decomposition in soil and this could be related either to their lignin content or to the quality of this lignin (condensed-like type lignin). Therefore, cell wall biochemical analyses have revealed that phenolic acids, which in their esterified form represent only 0.1-1% of plant dry matter, have cross link functions within the cell walls that could be of major interest in estimating soil residue degradability. Lignin quality (monomers, level of condensation) was another crucial criterion that could explain why residues with similar amounts of lignin decomposed at different rates in soil (roots vs. aerial parts). Visualization of residue cell walls before and after decomposition in soil underlined the interest of a microscopic approach coupled with image analysis. This study, corroborated by the extensive literature on forage digestibility, confirmed that the proportions of vascular tissue and sclerenchyma cells in plant material are determinant factors affecting plant degradability. In the future, classification of plant material based on these criteria could lead to the definition of new quality parameters for models of C and N biotransformation in soil.

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