We present a calculation for soil microbial biomass N:C ratio determin
ed from a 10-d incubation following chloroform fumigation. The calcula
tion is based on a mathematical model of the N content of the pre- and
post-fumigation soil microbial biomass and the growth yield of the bi
omass that develops after fumigation. Biomass N is calculated from the
N:C ratio and biomass C. The mineralization of bacteria and fungi, wi
th different N contents, added to fumigated soils was used to establis
h the model parameters. The model was tested against an independent se
t of measurements and considers two assumptions: 1) The ratio of N:C m
ineralized from killed biomass is equal to the ratio of N:C mineralize
d from soil non-biomass constituents. 2) More realistically, the N and
C mineralization in the fumigated soil, from sources other than kille
d biomass, is a residual fraction of the N and C mineralization in the
unfumigated soil. Biomass C:N ratios calculated without a control cor
rection (assumption 1) were, on average, 20% wider than corrected valu
es (assumption 2). Biomass N calculated as the product of N:C and biom
ass C was compared with published values for several data sets. The ne
w calculation method was robust even when net immobilization of N foll
owed fumigation.