Sulfur is an essential macronutrient for crop production, often ranked behind only nitrogen, phosphorus, and potassium in importance. Overall, for corn and soybean, deficiencies are fairly rare. However, deficiencies can occur and are most likely on sandy soils with low organic matter (<1.0%). Much like nitrogen, the primary form of sulfur in the soil is found in the organic fraction, and the form taken up by plants (sulfate) is highly mobile. For every 1 percent of organic matter, there is approximately 140 pounds of sulfur, most of which is unavailable.