The carbon isotopic composition (delta(13)C) of recently assimilated plant carbon is known to depend on water-stress, caused either by low soil moisture or by low atmospheric humidity. Air humidity has also been shown to correlate with the delta(13)C of soil respiration, which suggests indirectly that recently fixed photosynthates comprise a substantial component of substrates consumed by soil respiration. However, there are other reasons why the delta(13)CO(2) of soil efflux may change with moisture conditions, which have not received as much attention. Using a combination of greenhouse experiments and modeling, we examined whether moisture can cause changes in fractionation associated with (1) non-steady-state soil CO(2) transport, and (2) heterotrophic soil-respired delta(13)CO(2). In a first experiment, we examined the effects of soil moisture on total respired delta(13)CO(2) by growing Douglas fir seedlings under high and low soil moisture conditions. The measured delta(13)C of soil respiration was 4.7 per thousand more enriched in the low-moisture treatment; however, subsequent investigation with an isotopologue-based gas diffusion model suggested that this result was probably influenced by gas transport effects. A second experiment examined the heterotrophic component of soil respiration by incubating plant-free soils, and showed no change in microbial-respired delta(13)CO(2) across a large moisture range. Our results do not rule out the potential influence of recent photosynthates on soil-respired delta(13)CO(2), but they indicate that the expected impacts of photosynthetic discrimination may be similar in direction and magnitude to those from gas transport-related fractionation. Gas transport-related fractionation may operate as an alternative or an additional factor to photosynthetic discrimination to explain moisture-related variation in soil-respired delta(13)CO(2).