Abstract: Soil erosion is one of the main driving forces leading to soil organic carbon (SOC) loss. Microbial residues are an important source of soil stable organic carbon pool. Vegetation restoration plays an important role in carbon sequestration in degraded habitats. However, the research on the impact of vegetation restoration on soil microbial residual carbon (MRC) in eroded land has received insufficient attention. Strengthening the research in this field was of great importance for improving ecological environment, maintaining carbon balance and coping with global climate change. Based on a brief introduction of the connotation, formation process, measurement and characterization indices of MRC and its important role in soil stable organic carbon accumulation, this paper reviewed the influence of vegetation restoration models and different vegetation restoration stages on MRC in typical erosion areas (including the direction and degree of influence). The research progress of the response mechanism of MRC to vegetation restoration process at global, regional and plot scales was reviewed as well. Finally, the problems from 4 aspects needed to be paid attention were pointed out: the accumulation benefit and energy driving mechanism of MRC, optimization of research methods, different parent material conditions and comparison of different soil levels.