[Objective] The research was conducted to analyze the mineralization characteristics of soil organic carbon in Abies nephrolepis forest at different elevations in Altai mountains in order to provide the theoretic basis for the decompose and conversion processe study of soil organic carbon under A.nephrolepis forest. [Method] The soil samples were collected in A.nephrolepis mixed forests at elevation of 1 300~1 500 m, 1 500~1 700 m and 1 700~1 900 m in Altai mountains in Burqin County in Xinjiang Uygur Autonomous Region, and soil organic carbon content was analyzed and compared. The mineralization characteristics of soil organic carbon were further explored using double exponential equation. [Results] (1) Soil organic carbon and active carbon content decreased with increasing soil depth in all three elevation gradient, and the surface accumulation was obvious. (2) The trend of mineralization of soil organic carbon at three elevation gradient was similar. The cumulant of CO₂-C was bigger at early stage of mineralization. In the middle and late stage, the curve flatten out gradually, the increasing rate of cumulant of CO₂-C decreased. (3) The mineralization characteristics of soil organic carbon in A.nephrolepis forest in each layer can be well simulated using double exponential equation. (4) After 100 days of mineralization, the soil activated carbon at each elevation gradient was not still fully decomposed. (5) Mineralized carbon and soil total organic carbon and active carbon content were significantly correlated. [Conclusion] The mineralization process of soil organic carbon obviously varied with elevation, soil active carbon concentration affected mineralization process directly.