Xylan, one of the most abundant products accumulated in soil is degraded by Endo-1, 4-β-xylanase (Endo-β-1, 4-xylan, xylanohydrolase; EC. 3.2.1.8, commonly called xylanase). The enzymes are produced mainly by soil microbes. Xylanases from fungal and bacterial sources have been extensively studied. The characters of soil and the distribution of such potent xylanase-producing bacteria from the adjoining areas of Midnapore town have been focused. Xylanase producing microbes were isolated on the basis of producing transparent zone around each colony on xylan agar plate and xylan hydrolyzing capacity. Highest number of bacteria (107×104 c.f.u) and fungi (4×104 c.f.u.) were found in forest soil and the lowest numbers are found from garbage dump soil (45×104 c.f.u bacteria and 2×104 c.f.u fungi). The highest number of xylanase produces was found in forest soil (14×104c.f.u.). Percentage of xylanase producers among the fungi are is (about 26%) than bacteria (about 12%)