Thirty four soils were collected from three districts in Manchukuo and their physical, chemical and biological properties were studied ; and the results were compared with those of Japanese soils. As will be seen in the fore going results, that the marked differences are found among the three soils in three districts of Manchukuo. The soils in the second and third districts are superior to Japanese soil in several points and good for agriculture. But the soils in the first district are all alkaline and too high in its reaction pH and total soluble matter for plant vegetation.