Because of concerns about the eventual impact of atmospheric CO2 accumulations, there is growing interest in reducing net CO2 emissions from soil and increasing C storage in soil. This review presents a framework to assess soil erosion and deposition processes on the distribution and loss of C in soils. The physical processes of erosion and deposition affect soil C distribution in two main ways and should be considered when evaluating the impact of agriculture on C storage. First, these processes redistribute considerable amounts of soil C, within a toposequence or a field, or to a distant site. Accurate estimates of soil redistribution in the landscape or field are needed to quantify the relative magnitude of soil lost by erosion and accumulated by deposition. Secondly, erosion and deposition drastically alter the biological process of C mineralization in soil landscapes. Whereas erosion and deposition only redistribute soil and organic C, mineralization results in a net loss of C from the soil system to the atmosphere. Little is known about the magnitude of organic C losses by mineralization and those due to erosion, but the limited data available suggest that mineralization predominates in the first years after the initial cultivation of the soil, and that erosion becomes a major factor in later years. Soils in depositional sites usually contain a larger proportion of the total organic C in labile fractions of soil C because this material can be easily transported. If the accumulation of soil in depositional areas is extensive, the net result of the burial (and subsequent reduction in decomposition) of this active soil organic matter would be increased C storage. Soil erosion is the most widespread form of soil degradation. At regional or global levels its greatest impact on C storage may be in affecting soil productivity. Erosion usually results in decreased primary productivity, which in turn adversely affects C storage in soil because of the reduced quantity of organic C returned to the soil as plant residues. Thus the use of management practices that prevent or reduce soil erosion may be the best strategy to maintain, or possibly increase, the worlds soil C storage.