Studies were carried out on two soils of Itagunmodi and Alagba series found in South Western Nigeria. The studies evaluated the relationship among various methods of CEC determination and came out with different values for both soils. In both soils chemical properties such as pH, O. C., Ex. H+, Ex. bases (Ca, Mg, Na, K), ΔpH, Ex. Al, Ex. Acidity (from BaCl2-TEA, pH 8, Soil-Test, Mg (OAc)2, pH 7 and KCl) varied significantly (p = 0.05) among the different soil horizons. However this did not affect the evaluated CEC in relation to the various methods of its determination. The CEC obtained from the various four methods of its determination indicated that there was this decreasing order of magnitude: Sum of cation CEC > neutral acetate CEC > Soil Test CEC > effective CEC. This showed that the CEC is a concept which is arbitrarily defined since no two different methods of its determination give the same value, even when the same extracting solution or the same pH value is used. In this investigation it has been shown that CEC value is method-dependent.