Soil respiration is considered to represent the overall microbial activity reflecting mineralisation of organic matter in soil. It is the most commonly used biological variable in soil studies. In long-term monitoring of forested areas, there is a need for reference values for soil microbiological variables in different forest ecosystems. In this study we describe the relationship between soil respiration rate, tree stand and humus chemical characteristics of boreal coniferous forests stands. Soil respiration rate was higher in pine dominated than in spruce dominated study sites when the result was calculated on dry matter bases. However, when calculated on area bases, the result was opposite and no difference was found when the soil respiration rate was calculated on organic carbon bases. Irrespective of the main tree species, the soil respiration rate was equal in different development classes but not equal in soil fertility classes, i.e. within forest site types based on differences in ground vegetation. Respiration rates were clearly higher in mesic sites when calculated on dry matter, C(org) or area bases. However, soil respiration rate did not correlate with soil chemical variables indicating site fertility. Soil respiration rate on dry matter basis was at a lower level in the south and on more fertile sites, and on the other hand at a higher level in older stands and on sites with a thicker organic layer.