Soil microbial activity that reflects microbiological processes of soil microorganisms is the potential indicator of soil quality, as plants rely on soil microorganisms to mineralize organic nutrients for growth and development. Soil microorganisms also process plant litter and residues into soil organic matter, a direct and stable reservoir of carbon and nitrogen that consists of living and dead organic materials subject to rapid biological decomposition. In natural systems, the action of soil microorganisms is a major determinant of efficient nutrient cycling. This paper reviews the current state of knowledge on the fate of soil microorganisms in terms of carbon and nitrogen fixation.