The temperature dependence of soil organic matter (SOM) is a key question in the relationship between climate warming and global carbon cycles. Understanding the response of SOM to temperature is critical in evaluating global SOM transformation under climate warming. In this review, quantities of studies are summarized and the mechanism and laws of influence of substrate components, substrate loss, test methods, microbes, water content on the temperature dependence of SOM transformation are also discussed, in addition, the variation law of Q₁₀ is discussed. The response of labile and resistant SOM to changes in temperature is proposed as the key question in further studying in relation between SOM transformation and temperature while short-term test in laboratory is recommended as the best test method. Moreover, according to the analysis in this review, there is no positive relation between microbial growth curve and temperature dependence of microbial respiration, and further study need put forward to judge whether soil respiration would be influenced by water content between too low and too high. At last, it is firstly put forward that it is significant to study and evaluate the temperature dependence of urban SOM decomposition in a big temperature range as the aggravation of the environment problem-urban heat island effect.