Microorganisms regulate soil organic matter (SOM) formation through accumulation and decomposition of microbial necromass, which is directly and indirectly affected by elevated CO2 and N fertilization. We investigated the role of microorganisms in SOM formation by analyzing 13C recovery in microorganisms and carbon pools in paddy soil under two CO2 levels, with and without N fertilization, after continuous 13CO2 labelling was stopped. Microbial turnover transferred 13C from living microbial biomass (determined by the decrease in phospholipid fatty acids) to necromass (determined by the increase in amino sugars). 13C incorporation in fungal living biomass and necromass was higher than that in bacteria. Bacterial turnover was faster than necromass decomposition, resulting in net necromass accumulation over time; fungal necromass remained stable. Elevated CO2 and N fertilization increased the net accumulation of bacterial, but not fungal, necromass. CO2 levels, but not N fertilization, significantly affected 13C incorporation in SOM pools. Elevated CO2 increased 13C in particulate organic matter via the roots, and in the mineral-associated organic matter (MAOM) via bacterial, but not fungal, necromass. Overall, bacterial necromass plays a dominant role in the MAOM formation response to elevated CO2 because bacteria are sensitive to elevated CO2. [ABSTRACT FROM AUTHOR]