Studies were carried out to evaluate a gravimetric method for the determina
tion of soil organic matter by the mass loss at 300 degreesC. The gravimetr
ic method was compared with Walkley-Black, using several brazilian soils wi
th variable chemical and physical properties. Gravimetric method was positi
vely correlated with Walkley-Black method with the following linear regress
ion equation: y = 3.72x + 0.29, r = 0.94. The angular coefficient 3.72 for
tropical soils was greater than those reported in the literature for temper
ate soils (from 1.68 to 2.13). The difference was due to greater oxidation
degree of the organic matter. When compared with Walkley-Black method, grav
imetric technique showed certain distinct advantages such as no environment
al contamination with Cr6+ and improved laboratory safety eliminating the u
se of concentrated sulfuric acid.