Concurrent distributions of dissolved and suspended particulate organic carbon (DOC and POC s u s p ), nitrogen (DON and PON s u s p ) and phosphorus (DOP and POP s u s p ), and of suspended particulate inorganic phosphorus (PIP s u s p ), are presented for the open ocean water column. Samples were collected along a three-station transect from the upper continental slope to the abyssal plain in the eastern North Pacific and from a single station in the Southern Ocean. The elemental composition of surface sedimentary organic matter (SOM) was also measured at each location, and sinking particulate organic matter (POM s i n k ) was measured with moored sediment traps over a 110-d period at the abyssal site in the eastern North Pacific only. In addition to elemental compositions, C:N, C:P and N:P ratios were also calculated. Surface and deep ocean concentrations of dissolved organic matter (DOM) and inorganic nutrients between the two sites displayed distinct differences, although suspended POM (POM s u s p ) concentrations were similar. Concentrations of DOM and POM s u s p displayed unique C, N and P distributions, with POM s u s p concentrations generally about 1-2 orders of magnitude less than the corresponding DOM concentrations. These differences were likely influenced by different biogeochemical factors: whereas the dissolved constituents may have been influenced more by the physical regime of the study site, suspended particulate matter may have been controlled to a greater extent by biological and chemical alteration. Up to 80% of total particulate P in POM s u s p , POM s i n k and SOM consisted of PIP. For all organic matter pools measured, elemental ratios reveal that organic P is preferentially remineralized over organic C and organic N at both sites. Increases in C:P and N:P ratios with depth were also observed for DOM at both sites, suggesting that DOP is also preferentially degraded over C and N as a function of depth. A simple one-dimensional vertical eddy diffusion model was applied to estimate the contributions of dissolved and suspended particulate organic C, N and P fluxes from the upper mixed layer into the permanent thermocline. Estimated vertical DOM fluxes were 28-63% of the total organic matter fluxes; POM s u s p and POM s i n k fluxes were 8-20 and 28-52% of the total.