We studied methane oxidation capacity in soil profiles of Dutch and Finnish coniferous forests. The Finnish sites (n = 9) had nitrogen depositions from 3 to 36 kg N ha⁻¹ a⁻¹. The deposition of N on the Dutch sites (n = 13) was higher ranging from 50 to 92 kg N ha⁻¹ a⁻¹. The Dutch sites had also limed counterparts. Methane oxidation rates were determined by incubating soil samples in the laboratory at +15°C with 10 µl CH₄1⁻¹ (10 ppmv CH₄). In general, CH₄ oxidation rates were highest in the uppermost mineral layers. The average CH₄ oxidation rate in the Finnish mineral soils was three times higher than that in the Dutch soils. The litter layers did not oxidize CH₄. In the Netherlands all organic horizons had a negligible capacity to oxidize CH₄. However, some Finnish organic horizons showed high CH₄ oxidation capacity. In the Netherlands, in contrast to Finland, there were some soil profiles lacking CH₄ oxidation. Higher contents of nitrate and ammonium, as well as greater production of nitrous oxide (N₂0) and lower production of carbon dioxide in the Dutch than in the Finnish forest soils reflected the high N deposition rate in the Netherlands. Not only the N deposition, but also the highly sorted soil texture (fine sand) with low amounts of both coarse and fine particles is an important reason for the low CH₄ oxidation in the Dutch soils. The proportions of fine and coarse particles, both well represented in moraine soils typical in northern Europe, correlated positively with the CH₄ oxidation. Fine particles provide a good surface for microbial growth. Coarse particles, on the other hand, enhance diflusion of CH₄ and oxygen into the soil. Methane oxidation in the Dutch mineral soils was slightly enhanced by liming.