“…Therefore, to obtain reliable and comparable data it is necessary to know how the extractant influences C and N extractability. It is well documented that water and different salt solutions release different quantities of organic C (Joergensen, ; Reemtsma et al ., ; Gregorich et al ., ; Haney et al ., ; Růžek et al ., ; Rennert et al ., ). However, only a few comparative investigations have studied the dependence of non‐microbial and microbial C solubility on the concentration of the same (K 2 SO 4 ) extractant (Tate et al ., ; Gregorich et al ., ; Haney et al ., ; Makarov et al ., ), and even less is known about the effect of K 2 SO 4 concentration on extractability of non‐microbial and microbial N (Bruulsema & Duxbury, ; Dijkstra et al ., ; Makarov et al ., ).…”