Sampling sites were installed in Damao Banner, Siziwang Banner, and Sunite Right Banner of Inner Mongolia, which represented lightly, moderately, and heavily degraded desert steppes, respectively, and surface (0-20 cm) soil samples were collected to analyze the quantitative characteristics and seasonal dynamics of soil organic carbon (SOC) and microbial biomass carbon (MBC) in these steppes. The SOC and MBC contents decreased with the increasing degradation degree of desert steppe. The total amount of soil culturable microbes in lightly and moderately degraded desert steppes was higher than that in heavily degraded desert steppe, except in summer 2006, and the MBC content and the quantity of soil culturable microbes were higher in summer and autumn than in spring and winter. Correlation analysis showed that there was a significant positive correlation between SOC and MBC (P < 0.01), suggesting that both SOC and MBC could be used as the sensitive indicators to evaluate the degradation degree of desert steppe.