Straw, particularly cereal straw, is a valuable by-product of crop production, which can be used for various purposes, e.g. as livestock feed and bedding or for making fuels, however it should primarily be retained on farmland in order to prevent soil organic matter (SOM) losses and thus to maintain or improve soil quality. The aim of this study was to analyze effects of the frequency of crop residues (straw) incorporation into the soil on the content of soil organic matter and on crop yields. There were the following experimental treatments: SR – straw of all crop in the rotation removed, S1 – straw of one crop per rotation incorporated, S2 – straw of two crops in the rotation incorporated, and S3 – straw of three crops incorporated into the soil (loamy sand). After 21 years of crop rotation with straw removal (SR) the SOM level in the soil slightly decreased to 14.4 g∙kg ^–1 soil DM, compared to that in 1997 (14.6 g∙kg ^–1). However, when straw of one crop (rape) per rotation was incorporated (S1) the content of SOM increased to 15.0 g∙kg ^-1 soil DM, and to 15.6 and 16.0 g∙kg ^–1 in S2 and S3 treatments respectively. Straw retention had also a beneficial effect on the content of labile fractions of SOM (hot water extractable C and N). Grain yields and yield components of wheat and triticale, and seed yields of rape in the SR treatment were not significantly different from those obtained in S1, S2 and S3 treatments.