Cacao (Theobroma cacao L.) is an important woody species for production in Ecuador. Woody species have the potential to incorporate soil organic carbon (SOC) into the soil. The province of Manabí is known for its cocoa plantations and several cocoa species, which generates interest in their analysis. This study aimed to determine the concentration and accumulation of SOC in three cocoa species (EET95, EET103 and EET116) 15 years old, both under the tree and in the rows, at different depths 0-5, 5-10, 10-20 and 20-30 (cm). The results showed that soil SOC concentration was higher in the row for EET116 (2.51%) and significantly different under the tree for EET103 (1.57%) at 0-5 cm. No significant differences were found in the other sections. In the whole profile analyzed (0-30 cm), the EET116 species accumulated 41 t ha-1 and 54 t ha-1 under the tree and in the row, respectively. The species EET103 in the row presented 47 t ha-1 with no significant differences. Species EET95 and EET103 had the lowest values, but without significant differences between sampling locations, with 36 t ha-1, 37 t ha-1, and 47 t ha-1 under the tree and in the windrow, respectively. In conclusion, the species EET116 accumulated more organic carbon due to several factors, possibly a higher decomposing biomass, not only from the tree but also from other trees in the area, which contributes to the incorporation of organic matter throughout the soil profile.