Sal forest of Assam and Uttarakhand shows that the soils have similar chemical and physical characteristics except for Potassium concentration, which is slightly higher in the Assam soil as compared to the Uttarakhand soil. Differences in available nitrogen and phosphorus was statistically non significant between the soil samples of Assam and Uttarakhand. In general, it can be concluded the soils under Sal in both the area have more or less similar properties, hence soils are mainly governed by the vegetation as the climatic conditions and topography of both the area was nearly same. Soils normally enriched by the litter produced by the vegetation which undergo many transformations and later on released the nutrients. Both the sites were covered with the same vegetation i.e. Sal therefore, soil nutrient concentration was similar.