Five-step sequential extraction was applied tospeciation of mercury compounds in soil samples. The content of mercury in soil extracts (with 1 mol.1-1 CH3C00NH4, 1 mol.l-l NH20H.HCI in 25% CH3COOH, 0.1 mol.l HCl 0.5 mol.l-1 NaOH, 8 mol.l-1 HN03) and in dry residue was determined by single-purpose atomic absorption spectrometry AMA-254. The sum of the contents in soil extracts and in the residue was compared with the certified value of the reference soil material S-VM (eutric cambisols) and the total content of mercury in studied soil samples TT (calcaro-haplic chernozem) and in ZV (stagno-gleyic luvisol). The recovery of sequential extraction for mercury in soil samples was 96-98%.