The objective of this work was to evaluate the penetration resistance (PR) of a red-yellow latosol submitted to two subsoiling depths for implanting a forest plantation. The subsoiling was evaluated at 40 cm (S-40) and 50 cm (S-50) of depth by determining the soil moisture and soil density, while soil PR was evaluated before and after subsoiling at five points transversely to the subsoiling line (furrow) up to a depth of 60 cm using an electronic penetrometer. The soil density in both treatments was not altered by soil management. Before soil preparation, the soil presented PR values above the critical limit in the 0 cm to 30 cm layers, and after subsoiling a reduction in those values was verified at depth. It can be concluded that the 50 cm (S-50) subsoiling depth is the most suitable for soil preparation in a forest stand implantation.