Luvisols and Albeluvisols prevail within the Carpathian Foothills in Poland and the Precarpathians in the Ukraine. Genesis of the soils is related to translocation of colloids (i.e. clay minerals and iron oxides) from upper part of the soil profile to the lower horizons (so-called lessivage). Higher bulk density and lower total porosity of the illuvial horizon due to lessivage restrict the infiltration of water and penetration of roots. It leads to periodic stagnation of water above illuvial horizon and occurrence of redox processes in the upper soil horizons. Main aim of the present study is to compare morphology, micromorphology, chemical and physical properties of Albeluvisols formed from loess-like deposits within the eastern part of the Carpathian Mts. in Poland and the Ukraine.