Enhancing carbon sequestration in forests is one option for offsetting greenhouse gas emissions cited as a cause of global climate change. Carbon residing in forest soils in the U.S. represents more than 70% of the total stored in terrestrial ecosystems and is an important carbon source and sink. Since management practices can alter the rate and direction of soil carbon sequestration or loss, it is logical to include soil as a component of forest carbon registries and crediting systems. Characteristics of forest soils and their responses to management practices could limit their utility for carbon registries, however. These limitations can be described as (1) Same practice: different result – the highly variable soil carbon responses to similar management practices across different sites, (2) Rate vs. recalcitrance – soil carbon fractions that respond to management may not have the stability to offer a dependable offset for future carbon emissions, and (3) Is the best case scenario that good? - soil carbon responses to afforestation appear inconsistent and sometimes counterintuitive. These challenges will be illustrated from a mix of forest management: soil carbon assessments and re-measurement studies which will be used to identify lessons learned with respect to forest soil carbon monitoring and accounting protocols. Examples and characteristics of site: management combinations having significant carbon sequestration potential will also be discussed as a means of narrowing the focus of carbon monitoring and accounting efforts.