Abstract: The paper presents the results of studies aimed at assessing the variability of respiratory activity of soil microbiota (rates of basal and substrate-induced respiration), as well as of the content of organic matter carbon and microbial biomass carbon in soils formed and functioning in natural (slightly damaged) biogeocenoses along altitudinal gradient from the foothills to the high mountain regions of the Central Caucasus (500–3500 m a.s.l., Elbrus variant of altitudinal zonality, Kabardino-Balkaria). It is shown that the mean values of the studied indicators in surface horizons (0–10 and 0–20 cm, depending on the soil type) significantly increase with the altitude from mountain chernozems to subalpine mountain-meadow soils and significantly decrease at the maximum altitude in the zone of alpine mountain-meadow soils. The studied indicators in different soil types within the same altitudinal zone also differ; this difference is statistically significant (t > 2.5; p