U nderstanding SOM composition and cycling is fundamental because SOM contains large nutrient pools for crop growth, aff ects the soil physical properties necessary for roots to thrive, and can serve as a source or a sink for atmospheric CO 2 (Lal, 2004). Th e stability of soil organic carbon (SOC) is determined by interactive eff ects of climate, parent material, soil depth, and agronomic management (Collins et al., 2000), and there is still much to be learned about OM quality and dynamics.One approach to the study of SOM quality is fractionation by particle size and settling characteristics. Th e fractions consist of the LF made up of low density plant material, the POM included with the sand-sized material and protected C in aggregates, and the silt (silt) and clay-size (clay) separates (Haile-Mariam et al., 2008). Soil fractionation has given insight into the complexity of SOM, uncovering a range of C age, N content, and chemical makeup (Paul et al., 2001). In Corn Belt soils, the LF and POM contain relatively labile C and can comprise up to 5 and 11% of the SOC, respectively (Haile-Mariam et al., 2008). Th e LF contains plant residues and has a shorter C turnover time than the other particle-size fractions. In contrast, the silt and clay fractions tend to have more recalcitrant C than the other fractions (Christensen, 1987).Extended laboratory incubations help characterize soils because the active C pools are transformed by microbial enzymes while the resistant SOC is less aff ected We performed mid-infrared (MidIR) spectral interpretation of fractionated fresh and incubated soils to determine changes in soil organic matter (SOM) chemistry during incubation. Soils from four sites and three depths were processed to obtain the light fraction (LF), particulate organic matter (POM), silt-sized (silt), and clay-sized (clay) fractions. Our results show that the LF and clay fractions have distinct spectral features regardless of site. Th e LF is characterized by absorbance at 3400 cm −1 , as well as between 1750 and 1350 cm −1 . Th e clay fraction is distinguished by absorption near 1230 cm −1 , and absorption at 780 to 620 cm −1 . Th e POM, like the LF, absorbs at the broad peak at 1360 cm −1 . High SOM soils are characterized by absorbance at 1230 cm −1 , a band for aromatics, possibly associated with resistant C. Soils from diff erent sampling depths have specifi c spectral properties. A band at 1330 cm −1 is characteristic of shallow depths. Because of their low organic matter (OM) content, the deeper samples are characterized by mineral bands such as quartz, clays, and carbonate. Spectroscopic data indicates that the clay fraction and the LF suff ered measurable chemical transformations during the 800-d incubation, but the POM and silt fraction did not. As the LF decomposes, it loses absorbance at 3400, 1223, and 2920 to 2860 cm −1 . Th e band at 1630 cm −1 increased during incubation, suggesting a resistant form of organic C. Th e clay fraction suff ered changes that were opposite to those of the LF, indicat...