The atmospheric concentration of methane, a potential greenhouse gas, is determined by global balance between sources and sinks. The aim of the paper was to review the recent studies on the natural and anthropogenic sources that are responsible for the increase in the concentration of methane in the atmosphere, focusing on processes of methane formation and oxidation and factors influencing them. Methanotrophic and methanogenic metabolisms are an important part of these researches from the viewpoint of environmental protection. Great variability of soil properties and their interactions affecting the production, consumption and transport of CH4 makes our understanding of these processes still insufficient. Although most research to date has focused on sources of methane emissions, CH4 absorption by oxygenated soil is an important process that significantly reduces emission. The paper describes many soil-related factors affecting methanotrophic activity: particle size distribution, humidity, temperature, pH, oxygen concentration, use of nitrogen fertilisers. Land use has a significant effect on CH4 oxidation in soils, the greatest methnotrophic potential being that of forest soils as compared to meadows, pastures and arable land.