The distribution of organic matter in the genetic horizons of lateritic soil within a 100-cm profile to the basaltic parent rock is almost except for horizon Ap. Assuming that the sum of organic matter in 100 cm of the soil profile is 100%, 25.7% of these compounds occur in horizon Ap, whereas in the remaining horizons this value varies within 18-19.2%. In all size fractions, except the clay fraction in diameter of <0.002 mm, the content of organic matter decreases to a certain depth, and increases again in the deepest horizon located directly on the solid basaltic rock. The clay fraction displays an opposite trend; the content of organic matter in them increases with depth. In the horizon at the depth of 60-80 cm, the clay fraction <0.002 mm accumulates half of the total sum of organic compounds of all the remaining fractions. Such distribution of organic matter in soil and among its particle size probably results from the character of the basaltic weathered debris, as well as climate and vegetation covering the studied area.