This study was conducted on the soils originating from a reclamation area of the former sulphur mine in Tarnobrzeg, Poland. Soil was sampled 16 years after the completion of mining works with the open-pit method at Machów, as well as 7 years after sulphur mining via the ‘smelting’ method in the Jeziórko mine was abandoned. Several biological parameters were examined: soil respiration, soil microbial biomass and the activity of rhodanese and arylsulphatase enzymes taking part in sulphur transformation within the site’s soils. The soils showed a high total sulphur and sulphates content. The SO₄^2- constituted a large fraction of total sulphur, in some cases, exceeding 80% or even 95% of total sulphur. The soil pH decreased due to the degrading effects of sulphur mining. In the soils studied from the locations with the lowest soil pH value, no activity of arylsulphatase was reported and the activity of rhodanese was lowest. The highest soil respiration values were recorded from the 0-5 cm layer in the areas covered with forest vegetation. A high soil respiration value at the waste heap at Machów wherein a very high concentration of Stot and SO₄^2- was observed can be due to the ability of fungi to produce hyphal strands and to survive unfavourable conditions.