Soil C content and nutrient dynamics are important factors to developing plant communities and can be altered by moisture regimes. This study examines C dynamics at Emiquon, a large-scale wetland restoration project along a major river system following soybean/corn cultivation for 80+ years. At this site are two former wetlands that existed for 50 and 1,000+ years and a current wetland site is located just outside the levee. As a comparison, an additional wetland site with similar soil type approximately 10 miles up river was examined. This site also has current wetland and agriculture. Composite cores from 0-10, 10-25, and 25-50 cm depths were taken from each site. Soils were analyzed for bulk density, total and resistant carbon and nitrogen, and net nitrogen mineralization rates. Organic C, total N and the C:N ratio were higher in wetlands at both sites and differ between sites and land-use. Resistant C, resistant N and % resistant N were higher in current wetlands. No differences were observed in % resistant C. Profile C and profile resistant C were higher at Emiquon and current wetlands. Nitrogen mineralization, nitrification, and percent nitrification were significantly higher in current wetland soils following 30 days of incubation from 0-10 cm. After 60 days, current wetland soils had significantly greater N mineralization and nitrification at 0-10 cm. However, the older former wetland had higher nitrogen mineralization and nitrification at 10-25 cm. These results suggest that nutrient content and nitrogen turnover currently differ between the former wetland sites and wetlands. We predict that restoration will result in changes in soil carbon dynamics and increased N turnover as sites are returned to wetlands. Further investigation is needed to evaluate whether the differences are associated with soil type, topography or moisture.