Changes of global precipitation under climate change scenarios is altering the processes and frequencies of soil drying and wetting. Consequently, as the main storage form of soil carbon, organic carbon is more likely to be influenced by the frequent soil drying and wetting alternations. According to the recent studies on the response of soil organic carbon to alternate drying and wetting, the changes of soil structure and soil microbial activity are the two main mechanisms that can give strong effects on soil organic carbon mineralization by the drying and wetting alternations. Based on the deficiencies and limitations on the current researches, the further research directions and development trend in this area are discussed. This review will provide a reference for the prediction and management of soil organic carbon cycling under global changes.