Abstract: Through the transformation experiment of Pinus massoniana low-efficiency plantation, the effects of three different transformation measures (forest clear cutting and rebuilding measure, supplementary forest planting and intermittent cutting measure, pure forest: control) on the content of soil readily oxidizable organic carbon (ROOC) were compared. The results showed that under the same transformation measures, the ROOC content in different soil layers gradually decreased with the increasing of soil layers, and the ROOC content in 0−20 cm soil layer was higher than that in 20−40 cm soil layer. Under the same soil layer, the ROOC content was different under different transformation measures, and the order was shown as: forest clear cutting and rebuilding < big forest gap replanting and thinning < small forest gap replanting and thinning < pure masson pine plantation. The results indicated that at the beginning of the transformation, soil organic carbon decomposition rate accelerated and the ROOC content decreased, and the larger the transformation area, the greater the degree of reduction. These differences were especially obvious in the surface 0−20 cm topsoil, and decreased with the increasing depth of the soil layer.