Physically- and biochemically-distinct fractions of soil organic Matter (SOM) can be separated by density to yield: (i) low-density plant detritus fraction easily separable from soil minerals (f-LF), (ii) low-density materials strongly associated with minerals (m-LF), and (iii) high-density fraction (HF) rich in microbially-Processed Organic matter strongly associated with minerals, The factors controlling the pool size and chemistry in these fractions, especially those in m-LF, are unclear. We examined the influence of climate and parent material on SOM in these fractions using two sets of forest soils (0-10 cm mineral horizon) developed from contrasting parent materials (metasedimentary vs. ultrabasic igneous rock) along an altitudinal gradient in Mt. Kinabalu, Borneo. From 700 m to upper altitudes (1700, 2700 m), where mean annual temperature decreases from 24 to 12 degrees C with roughly constant rainfall, surface soil C stocks on both Parent materials increased from 2.6-2.8 to 5.4-7.5 kg m(-2) with Progressively greater proportions in m-LF and, to less extent, fresher plant detritus fractions. In HF, C and N concentrations increased with altitude though their stocks were roughly constant due to progressively lower bulk density. Labile C assessed by laboratory incubation of bulk soils correlated better with C concentrations in the two LF pools than in HF, especially at the lowest altitude where most SOM is strongly associated with minerals as HF. These results suggest that LF pools are more labile and more sensitive to altitude-induced, climate differences as compared to the HF pool that is protected by the mineral matrix. The C:N ratios of HF on metasedimentary rock increased with altitude (11 to 17) while those on ultrabasic rock remained essentially constant (14-15), implying interactive influence of altitude and parent material on stoichiometry. Unusually high C:N and alkyl-C in m-LF were found in mid-altitude soils, suggesting selective preservation of inherently recalcitrant materials in addition to, or instead of, mineral coating or aggregate occlusion of partially-degraded LF by microbial metabolites. (C) 2008 Elsevier B.V. All rights reserved.