Аннотация:Traditional soils formed on various mineral parent materials are characteristic of classical zonal ecosystems and dominate on the surface of modern land. Nevertheless, in the tropical forests of South Vietnam, the soil-forming process is "detached" from the topsoil surface of the landscape, partly remaining there, and in a substantial mass passing into epiphytic communities of tree ecosystems. Epiphytic communities are characterized by suspended soils, causing interest among many researchers. These soils do not have all the classical attributes of soil formation, in particular, a mineral soil-forming rock. The source of mineral matter for these soils is atmospheric precipitation and aerosols. The rich ash cycle in tropical forests results in most of the mineral elements not returning to the soil or weathering crust surface, but remaining in the cycle as an ash. Because of this, suspended soils are not consist on 100% of organic matter and organo-mineral interactions take place. This study focuses on the micro morphological features and microstructure of suspended soils of South Vietnam. Micro monoliths of suspended soils were sampled by us in the field in 2018-2019 in Vietnam. They were used to make thin sections, which were studied using a Leica MC 170-HD polarizing microscope. Micromorphological studies allowed us to establish the following. The organic material of the studied suspended soils is clearly divided into undisturbed, inherited from litter, which is retained in epiphytic soil formations and well humified, darkly colored in brown and dark gray, indicating a possible intensive transformation of organic matter at different vertical levels of epiphytic communities. In some samples, humification concerns only the marginal parts of plant remains, while in others, it penetrates inside. This is related to the tissue structure of specific plant residues. In other soils, the association of organic-mineral particles with the formation of first- and second-order aggregates typical of the humus horizons of ordinary soils is observed. Thus, on the base of data obtained we can conclude that parent material is not obligatory factor of humification and organo-mineral aggregates formation. Suspended soils have a number of substantive micro morphological features that can be used in the future for their identification and classification.