AbstractHow soil microbes assimilate carbon-C, nitrogen-N, phosphorus-P and sulfur-S is fundamental for understanding nutrient cycling in terrestrial ecosystems. We compiled a global database of C, N, P and S concentrations in soils and microbes and developed relationships between them by using a power function model. The C:N:P:S was estimated to be 287:17:1:0.8 for soils and 42:6:1:0.4 for microbes. We found a convergence of the relationships between elements in soils and in soil microbial biomass across C, N, P and S. The element concentrations in soil microbial biomass follow a homeostatic regulation curve with soil element concentrations across C, N, P and S, implying a unifying mechanism of microbial assimilating soil elements. This correlation explains the well-constrained C:N:P:S stoichiometry with a slightly larger variation in soils than in microbial biomass. Meanwhile, it is estimated that the minimum requirements of soil elements for soil microbes are 0.8 mmol C Kg−1 dry soil, 0.1 mmol N Kg−1 dry soil, 0.1 mmol P Kg−1 dry soil and 0.1 mmol S Kg−1 dry soil, respectively. These findings provide a mathematical explanation of element imbalance in soils and soil microbial biomass and offer insights for incorporating microbial contribution to nutrient cycling into Earth system models.