The role of soil organic matter (OM) on SO4 retention was investigated by comparing OM content, SO4 retention, and the distribution of Fe, Al and Si compounds in OM-poor (Grands-Jardins, PGJ) and OM-rich (Hermine, HER) Podzols from Québec, Canada. At both sites, four pedons were sampled by horizon; soil pH in H2O, organic C, phosphate-extractable SO4 and, sodium pyrophosphate, acid ammonium oxalate and dithionite-citrate-bicarbonate (DCB) extractable Fe, Al and Si were measured for each mineral horizon. The mineralogy of the clay (<2 µm) and fine silt (2–20 µm) fractions of selected horizons was determined by X-ray diffraction (XRD) and infrared spectroscopy (IR). Weighted mean organic C and pyrophosphate extractable Fe and Al contents were significantly higher in the HER than in the PGJ sola, while the PGJ soils were richer in amorphous inorganic Al. No trends were observed for inorganic Fe compounds. Chemical dissolution and IR allowed the identification of short-range ordered aluminosilicates, probably allophane, in the OM-poor and slightly acidic to neutral PGJ soils. These materials were absent from the OM-rich and acidic HER soils. Phosphate extractions showed that the weighted mean native SO4 content was five times higher in the PGJ than in the HER soil. Finally, native SO4 was strongly related to inorganic Fe, Al and Si (associated with allophane) at PGJ but only to inorganic Fe at HER. These results indicate that OM indirectly affects SO4 sorption through the influence organic substances exerts on the nature and distribution of pedogenic Fe, Al and Si compounds, such as allophane, in Podzolic profiles. Key words: Organic matter, sulfate, imogolite, allophane, silica, Podzol