AbstractUnderstanding the large-scale pattern of soil microbial carbon use efficiency (CUE) and its temperature sensitivity (CUET) is critical for understanding soil carbon–climate feedback. We used the18O-H2O tracer method to quantify CUE and CUETalong a north-south forest transect. Climate was the primary factor that affected CUE and CUET, predominantly through direct pathways, then by altering soil properties, carbon fractions, microbial structure and functions. Negative CUET(CUE decreases with measuring temperature) in cold forests (mean annual temperature lower than 10 °C) and positive CUET(CUE increases with measuring temperature) in warm forests (mean annual temperature greater than 10 °C) suggest that microbial CUE optimally operates at their adapted temperature. Overall, the plasticity of microbial CUE and its temperature sensitivity alter the feedback of soil carbon to climate warming; that is, a climate-adaptive microbial community has the capacity to reduce carbon loss from soil matrices under corresponding favorable climate conditions.