We studied the soil organic carbon (SOC) and water extractable organic carbon (WEOC) distribution in 22 profiles of forest soils in Poland. The soils in all plots were derived from sand. The bulk density, pH, content of particle sizes <0.02 mm, SOC, and WEOC were determined for each horizon of the soil profiles. The stock of SOC was found to accumulate up to more than 90% in the O, A, E, and B (Bv, Bfe, and Bbr) horizons, down to a depth of 40-50 cm. The same percentage was found for WEOC, in general, in the BvC, BC, and C horizons below 50 cm. The coefficient of correlation between the SOC and WEOC stores in the horizons with a high content of both fractions was 0.725, and it decreased to 0.125 in the horizons with a small content of SOC and WEOC. The SOC accumulation is to a greater extent affected by the site type and the age of pine stand than by the soil type, but stock of WEOC is higher in the Haplic Podzol than in the other types of the examined soils.