We studied within-site spatial variation of the carbon stock in the organic layer of boreal forest soil. A total of 1,006 soil samples were taken in ten forest stands (five Scots pine stands and five Norway spruce stands). Our results indicate that the spatial autocorrelation disappears at a distance of 75-225 cm. This spatial autocorrelation should be taken into account in the sampling design by locating the sampling points at adequate intervals. With a sample size of over 20-30 samples per site, additional soil samples do not notably improve the precision of the site mean estimate. An adequate sample size is dependent on the purpose of sampling and on the site-specific soil variation. Our results on the dependence between sample size and precision of the mean estimates can be applied in designing efficient soil monitoring in boreal coniferous forests.