Abstract: Protection of Soil Organic Carbon (SOC) and nitrogen (N) from losses is important in evaluation and maintenance of soil fertility and environmental quality. Uncertainties exist concerning the distribution of SOC pool and N in primary particle size fractions under land use types. A study was carried out to determine the distributions of SOC and N in sand, silt and clay fractions of a sandy soil under cassava, plantain and rubber land use types in southern Nigeria. Results showed that cassava had the highest amounts of SOC in whole soil and the particle size fractions. Clay particles had significantly higher SOC across all the land use types at 0-15 cm soils (p>0.05). Total N was significantly higher in silt and clay particles of cassava and plantain soils. Coarse sands showed low amounts of SOC and total N in all the soils. Bulk densities ranged from 1.38 g cm–3 in cassava soil to 1.5 g cm–3 in rubber soil at the 0-15 cm depth. Total porosity was inconsistent in all the soils. Macro-aggregate fractions were more stable in cassava and plantain soils. Therefore, land use practices that lead to loss of clay and silt particles in large amount may deplete large reserve of the soil organic carbon and nitrogen.