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Most well-drained soils in the Matanuska Valley, Alaska, are developing in loess which is still being deposited. In deep loess close to the river floodplains that are its source, the soils are Regosols. Farther from the floodplains, in shallower loess, soils are Regosol-Podzol intergrades, and, at still greater distances, they are Podzols. In the Regosols it is likely that the rate of accretion of loess exceeds the rate of horizon differentiation, but that in more distant areas with a lower rate of dust accumulation podzolization can proceed. There are indications of development of more distinct Podzols in both the Regosols and Regosol-Podzol intergrades at an earlier time during a pause or reduction in rate of loess deposition, and there is evidence of incipient podzolization even in the Regosols at the present time.

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