The microbial biomass (MB) is both a source and sink of the nutrients C, N, P and S held in the organic matter. I want to test the effects of nanoparticle on soil microbial biomass. Which method should I use to check the MB? In previous literature, mostly scientist uses the C or N with fumigation-extraction-based techniques. I am wondering why they did not use P? What is the relationship between microbial biomass and the elements C, N, P and S? I am pretty much confused about the conversion factor. Which conversion factor should use to convert soil organic carbon into soil microbial biomass carbon?