Effects of gap sizes (50, 100 and 150 m²) on seasonal dynamics of soil organic carbon (SOC) and microbial biomass carbon (MBC) in soil surface (0-15 cm) and subsurface (15-30 cm) were investigated in a 50-year old Picea asperata plantation in Miyaluo forest, Western Sichuan, China. In the four seasons, the SOC and MBC contents were higher in the soil surface than in soil subsurface in the four treatments, and varied insignificantly in different seasons. Compared with the control, the SOC content increased by 35.4%, 21.2% and 10.3% in soil surface,  and by 45.5%, 25.0% and 12.1% in soil subsurface with the forest gaps of 50, 100 and 150 m², respectively. The MBC content increased by 26.7%, 16.7%, 11.3% and 24.4%, 12.6%, 7.3% in soil surface and subsurface, respectively. There were significant negative relationship between soil SOC content and the soil pH and moisture, and significant positive relationship between soil SOC content and soil temperature. Significant effects of SOC content, soil pH, soil temperature, soil moisture on MBC content were observed, suggesting that forest gaps could significantly affect environmental conditions, and increasing gaps could reduce microbial activity and decomposition rate and decrease soil SOC and MBC contents.