Podzolic soil has low fertility, low pH and low P availability due to fixation by Al and Fe. Efforts can be made to overcome the availability of P in podzolic soil with the application of organic matter sourced from animal waste and plant waste. This study aims to determine the effect of C/P ratio values of organic matter from different sources on pH, Al-dd and P-available. The research method used was one factor completely randomized plan (CRD) with an incubation period of 4 weeks. There were 10 treatments at a doses of 100 Kg P ha-1, which are as follows: 1) chicken manure; 2) goat manure; 3) cow manure; 4) swallow droppings; 5) bat droppings; 6)babadotan leaves; 7) calopo leaves; 8) kirinyuh leaves; 9) rice straws; 10)empty bunches of oil palm. These 10 treatments are repeated 3 times, resulting 30 experimental units. The results showed that organic matter from various sources could increase soil pH, reduce Al-dd values and increase P-available.