Abstract: In July 2010, soil samples were collected from five typical forests (Pinus koraiensis and broadleaved mixed forest, Picea and Abies forest, Larix and Abies forest, Betula ermanii forest, and alpine tundra) along an altitude gradient on the northern slope of Changbai Mountains to investigate the distribution and quantity of neutral sugar in the soils and related affecting factors. The origins of the neutral sugar were differentiated to probe into the biochemical accumulation mechanisms of soil organic matter. There was a significant difference in the neutral sugar content among the forest soils. The relative content of soil neutral sugar’s carbon to soil organic carbon ranged in 80.55-170.63 mg C·g^-1, and tended to be increased with elevated altitude. The multiple regression analysis showed that the mean temperature in growth season was the main factor affecting the relative content of soil neutral sugar, and low temperature was conducive to the accumulation of neutral sugar. The ratio of (galactose + mannose) / (arabinose + xylose) in the five soils was around 1.62-2.28, and had an increasing trend with elevated altitude, illustrating that the contribution of soil microbial neutral sugar to soil organic matter increased with elevated altitude. Soil microbial metabolic quotient declined significantly along elevated altitude, suggesting that in low temperature environment, soil microbial activity decreased but the carbon utilization efficiency enhanced. As a result, a significant portion of decomposed plant residues was transformed into microbial neutral sugar and accumulated stably in soil, and thus, increased the proportion of soil microbial neutral sugar.