Recently, alkaline seepage water has been found in many landfill sites. Strong alkaline seepage water results from the use of alkaline agents, such as quicklime and slaked lime, for water removal from waste. In the present report, the neutralizing ability of different types of soil is studied to provide a method to neutralize seepage water by using soil covering at landfill sites. Results show that clay contained in soil is playing a major role in neutralizing alkaline seepage penetrating the soil. Clay generally has negative electric charges, suggesting that positive ions in alkaline water is neutralized after being replaced by hydrogen ions. Another major factor is the carbonate ion and carbon dioxide existing in soil, which precipitate and solidify calcium hydroxide as calcium carbonate to achieve neutralization. Investigations indicate that top soil comprising volcanic ash is useful as material for soil covering. 2 figs., 5 tabs.