Field, laboratory, and computer modeling methods were utilized to quantitatively assess the capability of aerobic microorganisms to oxidize landfill‐derived methane (CH₄) in cover soils. The investigated municipal landfill, located in Nashua, New Hampshire, was operating without gas controls of any type at the time of sample collection. Soil samples from locations of CH₄ flux to the atmosphere were returned to the laboratory and subjected to incubation experiments to quantify the response of oxidation in these soils to temperature, soil moisture, in situ CH₄ mixing ratio, soil depth, and oxygen. The mathematical representations of the observed oxidation reponses were combined with measured and predicted soil characteristics in a computer model to predict the rate of CH₄ oxidation in the soils at the locations of the measured fluxes described by Czepiel et al. [this issue]. The estimated whole landfill oxidation rate at the time of the flux measurements in October 1994 was 20%. Local air temperature and precipitation data were then used in conjunction with an existing soil climate model to estimate an annual whole landfill oxidation rate in 1994 of 10%.