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Soil-surface CO2 efflux ('soil respiration') accounts for roughly two-thirds of forest ecosystem respiration, and can be divided into heterotrophic and autotrophic components. Conventionally, the latter is defined as respiration by plant roots. In Boreal forests, however, fine roots of trees are invariably covered by ectomycorrhizal fungi, which by definition are heterotrophs, but like the roots, receive sugars derived from photosynthesis. There is also a significant leaching of labile carbon compounds from the ectomycorrhizal roots. It is, therefore, more meaningful in the context of carbon balance studies to include mycorrhizal fungi and other mycorrhizosphere organisms, dependent on the direct flux of labile carbon from photosynthesis, in the autotrophic component. Hence, heterotrophic activity becomes reserved for the decomposition of more complex organic molecules in litter and other forms of soil organic matter. In reality, the complex situation is perhaps best described as a continuum from strict autotrophy to strict heterotrophy. As a result of this, and associated methodological problems, estimates of the contribution of autotrophic respiration to total soil respiration have been highly variable. Based on recent stand-scale tree girdling experiments we have estimated that autotrophic respiration in boreal forest accounts for up to 50-65% of soil respiration during the snow-free part of the year. Girdling experiments and studies of the delta(13)C of the soil CO2 efflux show that there is a lag of a few days between the carbon uptake by photosynthesis and the release by autotrophic soil respiration of the assimilated carbon. In contrast, estimates of 'bomb 14C' and other approaches have suggested that it takes years to decades between carbon uptake via photosynthesis and the bulk of soil heterotrophic activity. Temperature is normally used as a driver in models of soil processes and it is often assumed that autotrophic soil activity is more sensitive to temperature than is heterotrophic activity, but this is questionable. It is inherently difficult to make a precise separation of autotrophic and heterotrophic respiration from soils. The partitioning between these two components is highly variable in space and time, and taxonomic autotrophs and heterotrophs may perform the function of the other group to some degree. Care should be taken to disturb as little as possible the delicate plant-microbe-soil system, and this speaks for non-intrusive isotopic methods. There are, however, problems in modelling the flux of isotopes through this complex system. Girdling of tree stands is a very robust alternative approach to make the distinction between autotrophic and heterotrophic activities, but ultimately kills the trees and cannot, therefore, always be used. A further development would be to block the phloem sugar transport reversibly. We propose that thus assumption needs further critical testing.