Abstract: By the method of taking space instead of time, an incubation test was conducted to study the characteristics of soil microbial biomass carbon and water soluble organic carbon in the process of natural restoration of Karst forest in Maolan Nature Reserve, Guizhou Province of Southwest China. The soil microbial biomass carbon content and soil basal respiration decreased with increasing soil depth but increased with the process of the natural restoration, soil microbial quotient increased with increasing soil depth and with the process of restoration, and soil water soluble organic carbon content decreased with increasing soil depth. In the process of the natural restoration, surface soil water soluble organic carbon content increased, while sublayer soil water soluble organic carbon content decreased after an initial increase. The ratio of soil water soluble organic carbon to total soil organic carbon increased with increasing soil depth but decreased with the process of restoration. Soil quality increased with the process of restoration. Also, the quality and quantity of soil organic carbon increased with the process of restoration, in which, soil microbial biomass carbon content had the greatest change, while soil water soluble organic carbon content had less change.