Mining operations on open coal mines in Agacli-Istanbul have resulted in the destruction of vast amounts of land. To rehabilitate these degraded lands, plantations on this area began in 1988. Twelve tree species were planted, however, the most planted tree species was maritime pine (Pinus pinaster Aiton). This study performed on 14 sample plots randomly selected in maritime pine plantations on coal mine soil/spoils in 2005. Soil samples were taken from eight different soil layers (0-1, 1-3, 3-5, 5-10, 10-20, 20-30, 30-40 and 40-50 cm) into the soil profile. On soil samples; fine soil fraction (<2 mm), soil acidity (pH), organic carbon (C(org)) and total nitrogen (N(t)) contents were investigated, and results were compared statistically among soil layers. As a result, 17 years after plantations, total forest floor accumulation determined as 17,973.20 kg ha(-1). Total nitrogen and organic matter amounts of forest floor were 113.90 and 14,640.92 kg ha(-1) respectively. Among soil layers, the highest levels of organic carbon (1.77%) and total nitrogen (0.096%) and the lowest pH value (pH 5.38) were found in 0-1 cm soil layer, and the variation differs significantly among soil layers. Both organic carbon and total nitrogen content decreased, pH values increased from 0-1 to 5-10 cm layer. In conclusion, according to results obtained maritime pine plantations on coal mine spoils; slow accumulation and decomposition of forest floor undergo simultaneously. Depending on these changes organic carbon and total nitrogen contents increased in upper layer of soil/spoil.