In laboratory incubation experiments liming with Ca(OH)2, CaCO3, or MgCO3 inhibited the phosphatase enzyme activity as measured by determination of phenol or phosphorus released from disodium phenyl phosphate. Chloride and sulphate salts of calcium and magnesium had no appreciable effect on the measured activity. Incubation for 9 months reduced the activity in a group of acid soils but not in a group of nearly neutral soils. Addition of phosphate prior to incubation had no effect on activity in either group.In buffer systems with the pH controlled over the range pH 2.0 to 11.0, activity in samples of an acid mineral soil increased gradually from pH 2.0 to a maximum at about pH 7.0, and then declined rapidly. The occurrence of peaks of optimum activity at pH 5.0 and 9.5 indicated the presence of both acid and alkaline phosphatases in an organic soil.Although there was no significant relationship between phosphatase activity and pH, clay content, nitrogen, and total carbon content of 10 mineral soils, there was a higher activity associated with higher organic matter content in three groups of soils with 3.2, 24.8, and 80.2% organic matter. Initial phosphatase activity of a group of mineral soils was not related to the degree of mineralization of organic soil phosphorus found to occur during an incubation period.