An experiment was carried out in five different sampling sites viz. Kalia, Miripathar, Bordubi, Holokhbari and Surkey area of Saikhowa range of Dibru-Saikhowa Biosphere Reserve (DSBR) Forest of Assam, India in respect of seasonal and depth wise variations in bacterial and fungal populations. The Biosphere Reserve Forest is situated in flood plain area of the mighty Brahmaputra and the Dibang rivers. Bacterial and fungal population was highest during spring season in all sites respectively. The highest microbial counts were recorded in the top soil (0-10 cm) layer except during the summer season when the population was greater in the subsurface (10-20 cm) layer. Altogether, 26 soil micro-fungal forms were recorded from five sites. Aspergillus and Penicillium were the abundant genera in all sites. Over all, soil was sandy loam and slightly alkaline in all sites. Soil organic C, total N and available P decreased with increasing soil depth. Parameters viz. water holding capacity, soil moisture content, pH, organic C, total N and available P had correlated with the microbial colony forming units (cfu). Available P revealed a significant positive correlations with bacterial and fungal cfu as well as inverse correlations with water holding capacity, organic C and organic matter.