Microbial biomass represents a relatively small standing stock of nutrients, compared to soil organic matter, but it can act as a labile source of nutrients for plants, a pathway for incorporation of organic matter into the soil, and a temporary sink for nutrients. This review describes several factors controlling the dynamics of soil microbial biomass. These factors mainly include organic carbon and nitrogen limitation, residue and nutrient management, differences in plant species, soil texture, soil moisture and temperature. On the basis of detailed analysis, it is reasonable that future research would be focused on the impact of land use change on soil MB in tropical and subtropical ecosystems.