【Objective】This study aimed to investigate the vertical variation characteristics and controlling factors of acid buffering capacity (pHBC) of strongly acidic red soil regoliths.【Method】The strongly acidic red soil regoliths with pH values less than 5.0 were selected as the study objects, which are developed from Quaternary red clay (including an upper uniform red clay layer and a lower reticulate red clay layer) underlain by sandstone bedrock located at a small agricultural watershed in Yujiang District, Yingtan City, Jiangxi Province. Approximately 8-meter-deep soil-rock core samples were collected from two upland boreholes using drilling, which were classified into four layers, including a uniform red clay layer, reticulate red clay layer, weathered sandstone layer, and sandstone bedrock layer. Regolith pHBC and other related physicochemical properties were measured. Multiple linear regression and random forest modeling as well as acid-base equilibrium theory analysis were used to quantify the relative contributions of regolith organic matter, mechanical compositions, mineral compositions, iron and aluminum oxides, exchangeable base cations, exchangeable acidity, and pH to pHBC variations across different layers.【Result】The red soil regoliths exhibited layer-specific acid buffering characteristics. The regolith pHBC were 2.53 ± 0.41 cmol·kg-1·pH unit-1, 1.93 ± 0.59 cmol·kg-1·pH unit-1, and 1.39 ± 0.22 cmol·kg-1·pH unit-1 in the uniform red clay layer, the reticulate red clay layer, and the weathered sandstone layer, respectively. The regolith pHBC increased with depth in the uniform red clay layer, decreased with depth in the reticulate red clay layer and the weathered sandstone layer, and increased from the weathered sandstone layer to the sandstone bedrock layer. Interestingly, the exchangeable base cations of the Quaternary red clay layer at a strongly acidic state were exhausted and played a limited role in the changes of pHBC. Moreover, the pHBC depended on the protonation process of crystalline iron oxide and organic matter in the uniform red clay layer, the dissolution of amorphous and crystalline aluminum oxides and the protonation of amorphous and crystalline iron oxides in the reticulate red clay layer, and on feldspar dissolution and exchange of exchangeable calcium and magnesium ions in the weathered sandstone layer. Also, the dissolution of carbonates plays a key role in the pHBC in the sandstone bedrock layer.【Conclusion】The acid buffering mechanism in the strongly acidic red soil regoliths primarily centers around the protonation and dissolution processes of iron and aluminum oxides. These research findings provide support for the acidification assessment and improvement of the red soil ecosystems.