Specific features of soil formation in the taiga zone of Western Siberia are considered. The polygenetic nature of podzolic and gley-podzolic soils in the middle taiga zone, soddy-podzolic and soddy gley soils in the southern taiga zone, and meadow soils in the subtaiga zone is related to the pre-Holocene transformation of the lithogenic matrix upon activation of denudation and accumulation processes and the complicated Holocene evolution of these soils. A soil profile can be subdivided into separate layers according to the geomorphic features of the cryogenesis, the indices of interruption of soil formation, and the differences in the composition of the organic matter in the relict and modern humus horizons.