Abstract: The subject of this study is the ratio of carbon and nitrogen content in the soil of the lithalsa landscape in the Sentsa River valley. The focus is on the spatial distribution of C/N ratio in the genetic soil horizons: humus (A), illuvial (B), the parent rock(C), as well as in the buried peat horizon (T). The carbon and nitrogen content is analyzed in 70 samples using the element analyzer C, H, N, S –O EA 1110. Sample preparation included drying the soil through a sieve and grinding it with a rubber pestle in a porcelain mortar. It is found that cryogenic concentration of soil solutions, cryogenic heaving, thermokarst, zoogenic turbations, peat burial, and alluvial loam deposition are the main processes determining the peculiarity of soil formation within lithalsa landscapes. The maximum variation in the ratio of carbon and nitrogen content is observed in the illuvial horizon, while in the humus horizon and in the parent rock, as well as in the buried peat horizon, this indicator is of a smaller range.