Soil organic carbon (SOC) is one of the most important parameters affecting the hydraulic characteristics of natural soils. Despite being rather easy to measure, SOC is known to be highly variable in space. In this study, vegetation, climate, and morphology factors were used to reproduce the spatial distribution of SOC in the mineral horizons of forest and grassland areas in north-western Italy and the feasibility of the approach was evaluated. When the overall sample (114 samples) was analyzed, average annual rainfall and elevation were significant descriptors of the SOC variability. However, a large part of the variability remains unexplained. Two stratification criteria were then adopted, based on vegetation and topographic properties. We obtained an improvement of the quality of the estimates, particularly for grasslands and forests in the absence of local curvatures. These results indicate that the spatial variability of soil organic matter is scarcely reproducible at the regional scale, unless an a-priori reduction of the heterogeneity is applied. A discussion on the feasibility of applying stratification criteria to deal with heterogeneous samples closes the paper. Soil for organic carbon (SOC) is one of the most important parameters affecting the hydraulic characteristics of natural soils. Despite this rather easy to measure, SOC is known to be highly variable in space. In this study, vegetation, climate, and morphology factors were used to reproduce the spatial distribution of SOC in the mineral horizons of forest and grassland areas in north-western Italy and the feasibility of the approach was evaluated. When the overall sample (114 samples) was analyzed, average annual rainfall and elevation were significant descriptors of the SOC variability. However, a large part of the variability remains were not plained. Two stratification criteria were then adopted, based on vegetation and topographic properties. We obtained an improvement of the quality of the estimates, particularly for grasslands and forests in the absence of of local curvatures. These results indicate that the spatial variability of soil organic matter is scarcely reproducible at the regional scale, unless an a-priori reduction of the heterogeneity is applied. A discussion on the feasibility of applying stratification criteria to deal with heterogeneous samples closes the paper.