Organic soil content is considered to be the basic attribute of the soil quality and health as well as of the quality of the environment, and organic matter content determines a number of important soil characteristics. Various agricultural activities lead to the accelerated mineralization of the organic matter, which results in its loss by 2-4% every year. The economic value of the organic soil matter can be evaluated by taking into account the environmental, as well as productivity and social aspects. The foundation for the study was provided by the results of the laboratory research (provided by the District Chemical and Agricultural Station in Opole) regarding humus content in selected farms located in the Opole Province. In this manner, the stock volume of humus in soil was determined along with the volume of energy in it expressed in MJ·ha-1. The details of the results were supplemented by determining the theoretical energy potential of the examined soils. In addition, the content of nutrients released from the soil organic matter could be estimated. As a consequence, the economic value was assessed by comparison of this value to the prices of the pure component of mineral fertilizers.