Conservation tillage and crop residues should increase the soluble organic carbon and nitrate concentration in agricultural soil, which increases the denitrification potential. Basal denitrification (72 h laboratory incubation) was 2.1–2.7 times higher in a sandy loam soil under 15 yr of conservation tillage than conventional tillage and 1.8–2.0 times higher with high-residue (additional input 8.6–9.4 Mg dry matter·ha⁻¹·yr⁻¹) than low-residue inputs. Adding glucose and nitrate increased the soil denitrification potential 3- to 14-fold. Denitrification was limited by carbon availability, even in soil with 15 yr of conservation tillage and high-residue inputs.