Treated sewage effluent utilization for irrigation represents an antique, popular and attractive alternative to the common disposal of effluent to watercourses and includes three main purposes: effluent complementary treatment, water and nutrient source to the soil-plant system. However, because in Brazil no experiences in wastewater recycling exists consequently few scientific studies were carried out despite the importance of the subject. The present study aimed to evaluate by chemical and spectroscopy techniques the soil organic matter from soils irrigated with treated sewage effluent. Five treatments were evaluated: TSI (control) irrigation with potable water and addition of the nitrogen as mineral fertilizer; T100, T125, T150 and T200 - irrigation with treated sewage sludge effluent and addition of the nitrogen as mineral fertilizer. The results obtained shown changes in the carbon contend and humification degree for the soils irrigated with treated sewage sludge effluent due to the increase activity of the decomposition of organic matter, stimulated by the increase of water in the soil.