A simple method for the extraction and determination of adenosine 5′-triphosphate (ATP) in soil is described. ATP was extracted by stirring with dimethyl sulphoxide (DMSO), followed by adding 0.01 M trisodium phosphate (Na3PO4) buffer solution for a further dispersion. The ATP content was quantitatively measured by luciferin-luciferase system employing a standard addition technique. The method was most efficient in comparison with 7 other extraction procedures. The recoveries of ATP in spiked soil were found to be approximately 100 %. ATP contents in 16 selected soils were in ranges of 0.76±0.05 - 7.79±0.83 μg/g (dry weight). A significant correlation between ATP amounts and biomasses in these soils was also observed.