A study of the bases status in soils of São Paulo State was carried out taking in consideration mainly the parent rock. Detailed analytical data have been presented for 20 soil profiles, in exchangeable, soluble and total analysis. These soils have low base content because the intensity and time of weathering in the region. K generally does not exceed 1% (K2O) in total analysis and its content is higher when the rock is within the soil profile (150 cm). The sodium is leached from the regolith and it reaches no more than 0.1% (Na2O). Calcium and magnesium do not show the same dependence on the rock in the profile like K, and their contents are between 0.2 to 0.8% for CaO and 0.2 to 0.8% for MgO. Comparing characteristics of these soils with the analytical data from other soils subjected to a variety of climatic conditions, it can be seen that as to their total content they can be placed between krasnozems and latosols of tropical and semitropical region. The "potential" content of bases (total content minus exchangeable one) follows the same trend of the total data, and the profile has the same amount throughout. The relationship between the "potential" and exchangeable contents shows increases in ratio with depth. For certain rocks it is doubtfull if there is a potential form because both determinations are practically the same. The relation among bases in potential and exchangeable forms indicates that K/Na, Ca/Mg and Ca/K are narrower in the potencial than in the exchangeable one.