This study examines the carbon concentrations of various above-ground biomass components (stem, bark, living branch, dead branch, needle and above-ground biomass), the forest floor and understorey. The research was carried out on Scots pine (Pinus sylvestris L.) stands in north-western Turkey. Sample trees were cut, and forest floor and understorey samples were collected from the 13 sampling areas in the 31-year-old Scots pine stands. Carbon contents of these samples were determined. Carbon concentrations of all tree components were found to be higher than 50%. This value is referred to as the general carbon conversion factor (CF). The weighted mean carbon concentration was found to be 51.96%. Consequently, if the CF for a single tree is taken to be 50%, carbon storage in the above-ground parts of the tree would have been underestimated by 3.77%. Carbon concentration, which was 53.02% in needles, was reduced to 50.08% in the litter plus fermentation layer of the forest floor and to 40.08% in the humus layer owing to decomposition. In the understorey, carbon concentration was determined to be 47.64%. There was a significant difference between the carbon concentrations of the tree components, forest floor and understorey.