Particulate organic carbon (POC) is one of main component of carbon cycle in the Ocean. In this study an attempt to construct a picture of the distribution and fluxes of POC in the Arctic Ocean adjusting for interchange with the Pacific and Atlantic Oceans has been made. The specificity of this construction is associated with an irregular distribution of POC measurements and complicated structure and hydrodynamics of the waters masses. To overcome these difficulties, Multiple Linear Regression technic (MLR) was performed to test the significant relation between POC, temperature, salinity, as well depth, horizon, latitude and offshore distance. The mapping of POC distribution and its fluxes was carrying out at 38 horizons from 5 to 4150 m (resolution 1°×1°). Data on temperature, salinity, meridional and zonal components of current velocities were obtained from ORA S4 database (Integrated Climate Data Center, http://icdc.cen.uni-hamburg.de/las). The import-export of POC between the Arctic, Atlantic and Pacific Oceans as well as between Arctic Seas was precomputed by summer fluxes. The import of POC in the Arctic Ocean is estimated to be 38±8Tg Cyr-1, and the export is -9.5±4.4Tg Cyr-1.