Soils are an integral element of Gross National Happiness (GNH). They are connected to all its major constituents, and this is why I believe that the sustainable management of this vital natural resource can also be based on the GNH philosophy. The holistic approach in combination with the Buddhist principle of the "Middle Path" has the potential to avoid the danger of mere technocratic implementation of development goals, which could have devastating effects on Bhutan's fragile mountain ecosystems in general and its soils in particular. It encourages including spiritual and environmental aspects of soils into the overall equation, and thus guarantees a balanced weighing of all involved interests, be it human or non-human. Despite the present satisfactory situation, we must face the fact that with the current setting of rapidly growing population and increased human development activities, the material interest in soils as "production factor" may become of predominant importance in the future. Nevertheless I want to conclude with the positive note that steps taken to enhance the state of the soils are likely to have favourable influences not only in one direction but several ways. Sustainably managed soils are healthy and fertile, resulting in material gain for man (crop success) and nature (minimum interference), psychological gain (stable income enlarges people's choices) and last but not least hopefully maintain the reverence we feel for the "invisible mother of the farm"