The present paper deals with the formation and classification of podzolic soils developed under cool-temperate zone with coniferous forest in northern part of Da Xinganling. Evidence from field survey and laboratory investigation indicated that the podzolization is the principal soil forming process in this region. The salient genetical characteristics are as follows:(1) By the study of soil humus, it has been shown that the organic matter of soil almostly keeps in partly decomposed form, the composition of humus is mainly fulvic acid and the ratio of A/F remains 0.08-0.61. In addition, in comparison with humic acid in strongly podzolized soils in some other regions, the nature of light density of humus acid in this soil is just about the same. The value of E₄:E₅ is near 5. The degree of structure condensation of humic said is decreased, whereas the fatty branched chain and the degree of ionization are increased. Under such condition, the ability of chelation with R₂O₃ by soil humus is accelerated and thereby promoted the development of podzolization of the soil.