The purpose of these investigations was to describe changes occurring in soil under the influence of simulated ‘acid rains’. It was achieved by treating three kinds of soil with water solutions of pH: 2.0, 3.0, 4.0, 5.0, 6.0, 7.8 for two vegetation periods. Differences were found in the pH of soils reaching 2.5 values in the sorption complex. The content of H+ increased and the sum of bases considerably decreased. Significant changes in number of bacteria, fungi, macromycetes were found. In most acid solutions they decreased by 100% as compared with the reference surface. The processes of nitrification, cellulose decomposition and soil respiration were limited, whereas ammonification was stimulated. Under the influence of ‘acid rains’ the content of C and N remained unchanged, while the content both of fulvic and grey and brown humic acids was reduced. With the increase in soil acidity the content of hymatomelanic acids increased. So significant changes in the content of bitumen, humins, humic C and the Q4/6 color quotient were observed under the influence of simulated ‘acid rains’.