The overall purpose of this project is to evaluate the biological and economic feasibility of restoring high-quality forests on mined land, and to measure carbon sequestration and wood production benefits that would be achieved from forest restoration procedures. In this quarterly report we present data that show the spatial distribution of carbon in mine soils. Soil carbon data from deep soil pits from grassland minelands located in Ohio, Virginia, and West Virginia were analyzed to determine the vertical distribution and variability of soil organic carbon (SOC) down to a 2-m depth. Regression analyses were used to describe and model the distribution by soil depth of C(wt%), BD{sub fines}(g cm{sup -3}), and fines (vol%) in mine soils. The volume of excavated mine soil samples was transformed in terms of costs of digging and sampling, including sample collection and preparation, and C(wt%) analysis, in order to determine the maximum cost-effective depth (MCD) for carbon inventorying on the mined sites analyzed. Based on the horizontal variation of SOC(g m{sup -2}), we determined the sampling intensity required to achieve a desired accuracy of the amount of sequestered SOC(g m{sup -2}) at certain probability levels. The MCD and sampling intensity measurements were used to determine …