SUMMARYDetailed micromorphological observations and associated electron probe microanalyses are used to examine the proposition that kaolinite and gibbsite in the B horizon of a humus iron podzol could arise by transformation of allophanic deposits. The B horizon of this podzol is highly complex. In the upper B horizon, this complexity is due to alternating episodes of the influx of organic matter and the deposition of allophanic material; evidence for the separate deposition of allophane and organic matter is presented. Material within the B horizon that has gibbsiporphyric fabric appears to have arisen by crystallization of gibbsite from aluminium‐rich gels deposited before the main influx of allophanic material; there is no convincing evidence that allophanic material has transformed to kaolinite or gibbsit