Aims: Effect of final harvest of plantations and reconversion with different tillage intensities on quantity and distribution of organic matter in different soil fractions were assessed. Methods: A field trial was conducted at two poplar and one willow plantation in northern Germany. Distribution of C in above ground plant and root biomass and within various soil fractions (particulate organic matter, water stable aggregates, microbial biomass) was determined. Directly after re-conversion, which was performed at tillage depth of 5, 15 and 30 cm, C amounts added with coarse harvest residues and changes in soil fractions were examined.>aboveground biomass> root. After re-conversation no change in bulk soil SOC but an increase of labile soil C was observed. Between 16 and 30 tha-1 aditional C was determined in the soil fraction of plant residue >2 mm after re-conversion. Up to 90;SOC of the fine earth fraction was associated with macro-aggregates, which increased after re-conversion despite intensive tillage with a rotary cultivator. Conclusion: The duration of the increased macroaggregate associated C directly after soil tillage is a short term effect of the tillage. The influence of tillage depth on soil C-fractions could be observed only in some cases because of the high variability of harvest residues in the field.