The nature and properties of the soil, along with other site factors such as climate, slope position, elevation, and aspect, determine the availability of water and nutrients to plants and therefore influence the success of forest restoration programs. Characteristics of the soil therefore warrant careful consideration when estimating the potential of a site for afforestation or reforestation. Many sites being considered for forest landscape restoration have soils that have been degraded through various human activities, which will need to be rehabilitated as part of the restoration process. Characteristics of degraded soils include loss of structure and organic matter, susceptibility to erosion by wind or water, diminished aeration and water-holding capacity, insufficient or excess nutrient supply, excess acidity or salinity, and diminished soil biota. In this chapter, we discuss each of these impairments and the restoration practices that can be applied to rehabilitate degraded soils.