The effect of land use and different soil tillage systems on CH(4) oxidation was tested in a laboratory incubation study. Intact soil cores were collected from the topsoil (0-12 cm) of a field site with ploughed, direct-drilled and set-aside treatments. and from an adjacent undisturbed forest site. CH(4) oxidation rates were 4.5 to 11 times higher in the direct-drilled than in the continuously ploughed treatment, in the set-aside soil they were intermediate. The oxidation rates in the forest. soil were II times the highest rate measured at the field site, pointing to a distinct land use effect. Vertical profiles of CH(4) oxidation activity revealed a very clear zonation in all treatments. CH, oxidation increased significantly below the plough layer (0-25 cm), and showed a subsurface maximum under direct-drilling (5-15 cm) and under forest (5-10 cm). The vertical zonation under set-aside was comparable to that under ploughing. Generally, the maximum CH(4) oxidizing activity was in the zone nearest to the soil surface, unless various constraints prevented this.