The soil microbial biomass acts as the transformation agent of the organic matter in soil. The biomass is both a source and sink of the nutrients C, N, P and S held in the organic matter. It is the center of the majority of biological activity in soil. It is obvious that management practices substantially affect the microbial biomass of soils. For example, organic amended soils are supposed to have higher and more diverse soil microbial biomass than conventionally managed or intensively cropped soils. So what is the best and efficient method of measuring soil microbial biomass and diversity? How are the relationships between microbial biomass and the elements C, N, P and S?