Establishing the influence of elementary soil processes on the formation of morphological and genetic features and type of soil profile is an important task of genetic diagnostics of soil. For Precarpathian sod-podzolic soils and brownish-podzolic gley soil the indicators of losses and accumulation of clay in genetic horizons from the point of view of passing of profile-forming and accompanying processes of eluvial degradation are considered. Most of the studied soils profile cut of different nomenclature are characterized by the proximityof the parameters of clay losses from the eluvial stratum and its illuvial accumulation, which indicates the close intensity of the development of profile-forming processes of eluvial degradation. Only in some soils profile cut of sod-strongly podzolic soils there were higher losses of silt from the eluviated stratum compared to sod-medium-podzolic soils.The specifics and characteristic features of gley-eluviation and the process of "bleaching" as its first phase, which lead to the illumination of eluvialhorizons and the destruction of the mineral part of the soil. The specifics of passage in the soils of Precarpathian podzolization (acid hydrolysis) and lessivage as profile-forming processes are given. The possibility of joint participation of these processes in the formation of the clarified stratum of eluvial-illuvially differenti-ated soils of the Precarpathians is substantiated. Their role in creating conditions for the accompanying eluvial-gley process is shown. An explanation of the nature and mechanism of formation of albeluvic tonguing in the upper part of the illuvial horizon is offered.