[Objective] The carbon sink function of erosion gully control projects in black soil regions were analyzed in order to provide scientific support for understanding the mechanisms by which soil erosion affects carbon sink processes. [Methods] In autumn 2024， two erosion gullies in the low mountain and hilly area of eastern Jilin Province， with different treatment years （2017 and 2022） and site conditions （forest land and cultivated land）， were selected as research objects. Their carbon sink effects were quantitatively evaluated from three aspects： soil conservation and carbon conservation， erosion reduction and emission reduction， and greening and carbon sink enhancement. Volume measurement， organic carbon content， and bulk density tests were conducted on the sediment accumulated in the gullies， and a tree-by-tree survey method was performed for trees and shrubs. [Results] ① The total amount of soil conservation， erosion and emission reduction， and greening and sink enhancement for gully I （forest land） was 1.602 0 t， including 0.564 1 t of soil and carbon conservation， 0.112 8 t of erosion and emission reduction， and 0.925 1 t of greening and carbon sink enhancement. For gully Ⅱ （cultivated land）， the total amount was 1.474 8 t， with soil conservation and carbon conservation of 1.162 0 t， erosion and emission reduction of 0.232 4 t， and greening and carbon sink enhancement of 0.080 4 t. ② In gully I， the surface soil （0—20 cm） had significantly higher organic carbon content and soil carbon conservation than the other layers （p<0.05）， indicating obvious surface accumulation， with the proportion of carbon conservation in the surface soil reaching a minimum of 42.29%. ③ The two gullies exhibited large differences in their annual average amounts of soil and carbon conservation， erosion and emission reduction， and greening and carbon sink enhancement. Treatment duration， land use type， and human activities were the main factors causing the differences in carbon sink effects. The forest erosion gully achieved efficient greening and carbon sequestration through long-term vegetation restoration， whereas the farmland erosion gully enhanced soil and carbon conservation due to cultivation disturbance. [Conclusion] Gullies in the black soil area have obvious carbon sink functions， including soil conservation and carbon conservation， erosion reduction and emission reduction， and greening and carbon sink enhancement. Through rational allocation of engineering and plant measures， the carbon sink function and the carbon sink capacity of these gullies can be significantly enhanced.