In expounding the soil forming factors, this paper deals mainly with characteristics and vertical distribution of the soils of Mt.Hengshan, which is locat ed in Hunan Province.According to their diagonostic horizons and diagonostic charact eristics, taxonomic classification of the soils is proposed.The vertical distribution of soils has the upward order of Udic Fer risols, Xanthous Udic Ferrisols, Perudic Ferrisols and Perudic Luvisols; atmountain tops and steep slopes, Acid Perudic Cambisols is often distributed.