Measurements were made with five soils from perennial, grazed pastures of the influence of sequential sieving through a 5.6 and 2 mm mesh on estimates of (a) extractable C and N, (b) flushes of C and N, determined by fumigation-extraction methods, and (c) mineral-N flush determined by a fumigation-incubation procedure. Wet winter samples, partially dried winter samples, and drier summer samples were used. Levels of extractable C and N were highest in smeared and compacted, < 2 mm winter samples, largely because of a sieving artefact. In the summer samples, levels were mainly unaffected by sieve mesh size. Flushes of extractable C and N were generally lower in < 2 mm soil than in < 5.6 mm soil; they were highest in root residues remaining on the 2 mm mesh. Estimates of mineral-N flush were, however, influenced little by sieve mesh size. Partial drying of the winter samples had no effect on flushes of extractable C, but slightly lowered some extractable-N flush values. In contrast, mineral-N flush values of three of the soils were higher after partial drying. Implications of these results for the assessment of k(EC)- and k(EN)-factors, to convert flushes of extractable C and N to microbial C and N, respectively, are discussed. Sieving effects did occur, but they appeared, overall, less marked than other variables influencing these factors.