Visible and Near-infrared (VNIRS) spectroscopy is a very fast non-destructive and environmentally friendly analytical technique. It has been suggested as an alternative to conventional methods for assessing and monitoring soil quality. Accurate VNIRS prediction of soil organic carbon (SOC) has been reported by many researchers in different world regions. Sixteen surface soil samples (0-30cm depth) from Sarke - Duhok were collected, eight samples under Zawita Pine (Pinus brutia) and the other eight-under oak (Quercus aegilops L.) trees. Soil colour was measured in the field and soil samples were air-dried and sieved by using a 2.0 mm sieve and analyzed in the laboratory to estimate the PH, EC, CaCo3, texture, and SOC according to Walkley and Black methods. Laboratory reflectance spectra were acquired for each sample from 350 to 2500 nm by using the Analytical Spectral Device (ASD) FieldSpec 3spectroradiometer for each of the different spectrum bands (410, 570, 660, 849, 1543 and 2187nm). Results showed that the reflectivity values of soil under both Oak and Pine trees in the IR region (849, 1543, 2187nm) were almost more than that at the visible portion (410,570, 660nm). Also, the determination coefficient (R2) results indicated that the bands 570, 1543 and 2187nm showed significant relationships between soil reflectivity and SOC% under Oak trees, R2 was 58.2 %, 89.9%, and 93.9% respectively. While under the Pine tree, the only band that showed a significant relationship was band 1543nm, its R2 was 58.3%. From the current results, as the main objectives, it is obvious that the ASD FieldSpec 3 spectroradiometer is quite an efficient and un-destructive tool that can be used for SOC estimation under Oak & pine trees especially at the IR spectrum (band 1543nm). The relationship between the variables was moderately strong; R2 was 89.88 and 58.3 alternatively. The standard error was low (0.0399, 0.0185), which indicates that the predicted values are close to the real values. Besides that, under Oak trees results indicated that there was a high R2 between the variables at bands 570 & 2187 nm, the R2 values were 58.21 and 93.92, alternatively.