FTIR spectroscopy offers a wide range of analytical opportunities, from simple identification of compounds to processing and monitoring, with FTIR covering a wide range of chemical applications, especially for organic compounds. Soil organic matter is a heterogeneous material consisting of different functional groups depending on the parent material, climate, geological substrate, soil texture. Differences in absorbance intensity for several spectral bands indicated a higher abundance of relatively fresh residues, phenolic-OH compounds, aliphatic compounds and carbohydrates agricultural soils compared to the higher presence of amide groups and aromatic bonds C = C links, carboxylic acids and their salts in forest soils occupied by deciduous, mixed or coniferous vegetation. The paper aims to characterize the organic matter in the North-East region of Romania by different types of uses and different types of soil from the first 0-15 cm. From the analysis performed on the samples it was observed that all FTIR spectra show distinct peaks and to different intensities in the following ranges: 3694 and 3617 cm-1 originated from the stretching of O–H groups of clay minerals and they are mainly influenced by the clay content, 2920-2850 cm-1 aliphatic C-H, 1633 cm-1 C=C/C=O, 1417 cm-1 aliphatic C-H, carbonates. In general, absorbance of functional groups was comparable among different soil types but they differed in absorbance intensity. In summary, it is possible to assess and compare SOM composition in different soil types with FTIR spectroscopy, although eliminating inorganic material from soil will provide more accurate results.