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We analysed the effect of soil management and depth on potential gross nitrogen mineralization (GMR), nitrification (GNR) and consumption rates (GCR), and their relationships with organic matter particle-size fractions (≯200 ìm, light and heavy, 50-200 ìm, light and heavy, 20-50 ìm and <20 ìm). The experimental site was under conventional tillage for 18 years and subsequently converted to no till (NT), pasture (PP) or continued under conventional tillage (CT). Two sampling depths (0-10 and 10- 20 cm) were analysed. Gross processes were estimated through 15N dilution technique. GMR values ranged between 0.532 to 2.598 mg N/kg/d. The PP-GMR for the 0-10 cm layer was higher than CT at same depth and NT for 10-20 cm depth. No tillage showed similar results as PP, but at lower rates. Ammonium consumption was an important process for the three management systems and analysed depths. For all management systems, it was found that 82-95% of organic-carbon (C) and 87-97% of total nitrogen (N) was located in the <50 ìm fraction, indicating a high physical protection of organic matter (OM) and suggesting low turnover rates. Pasture accumulated 112% more C and 116% more N than CT in the ≯50 ìm light fraction. No-tillage was not significantly different from CT for all the analysed variables. Management systems did not modify the <50 ìm fraction. Simple relationships between C, N and the C/N ratio of the OM fractions explained less than 60% of the variability on GMR and GCR. The C content in the 50 to 200 ìm and ≯200 ìm light fraction were frequently associated with GMR and GCR. When management systems were analysed separately, multiple regression models explained more than 90% of the variability. For more conservative management practices (PP and NT), the C and N contents in labile fractions (50-200 ìm and ≯200 ìm) accounted for most of the variability of GMR and GCR, while for CT, the finest and slow recycling fractions explained GMR variability.