In the years 2008-2010 an environmental study was conducted, the objective of which was to estimate the current content of mineral nitrogen (nitrate V and ammonium) and sulphate sulphur in the soils of south-eastern Poland and to determine the relations of those elements with certain soil properties and cultivation treatments. 333 sampling points were designated, in which soil was sampled from 0-30, 30-60 and 60-90 cm depths. In the collected soil samples the Particle Size Distribution (PSD) was assayed with the use of Laser Diffraction Method (LDM), organic C using Tiurin method and pH in 1 mol KCl dm–3. Phosphorus and potassium were assayed using Egner-Riehm method (DL), mineral nitrogen (with division into the nitrate (V) and the ammonium form) with the colorimetric method using a flow auto-analyser, total and sulphate sulphur with the nephelometric method and assimilable magnesium after the extraction from soil in 0.0125 mol CaCl2 dm–3 with an ASA method. The highest content of nitrate (V) and ammonium nitrogen was noted in the 0-30 cm layer, irrespective of the spring or autumn date of soil sampling. The content of sulphate sulphur in the topsoil (0-30 cm) was the highest in organic and in heavy soils, but usually it did not differ significantly from medium, light and very light soils. The content of mineral nitrogen in the 0-30 and 0-90 cm layers was significantly and positively correlated with most of the assayed soil properties, whereas total and sulphate sulphur depended significantly and positively not only on soil properties, but also on the cultivation treatments.