Resumo. The forestry sector plays an important role in the socioeconomic and environmental Brazilian context, therefore the improvement of the knowledge about forest soil becomes essential for its sustainable use as a conservation base of natural heritage as resource for economical development. Forest soil can be characterized by pedogenesis occurred under influence of a forestry typology or under a currently natural or cultivated forest coverage. Differentiating forest soils from those occupied with other uses helps the understanding of possible alterations related to vegetal coverage and the developing of better management strategies to soil and forest use. Nevertheless, there is no consensus about this term because the soils present variations according to the forest characteristics, stimulating the discussion concerning its interpretation and applicability. This review aimed to analyze the utilization of forest soil concept, highlighting the differentiation characteristics and the relation with coverage type, natural or cultivated. Aspects related to deposition, quality and management of residues, nutrients cycling, soil compaction and site productivity are emphasized. The forest soil concept is widely used by specific literature and useful to collect specific information and to plan the sustainable use of soil and forest. The improvement of knowledge about these resources provides the creation of a common identity, supporting comparative studies and consolidating the research regarding to this theme.