Bh horizons of Podzols formed from regoliths of sandstones, granites and gneisses in the Sudety Mountains are dark in colour, rich in organic substance, strongly acidic and slightly saturated with basic cations. They are also significantly enriched with organic and amorphous compounds of iron and aluminium. They meet all the morphological and physicochemical requirements of illuvial spodichorizons. Despite the evidence of lithological stratification of slope covers and possible polygenesis of B horizons, it is justifiable to classify these soils as Podzols, as adequately describing their morphology, basic properties and tendencies for present development.