ABSTRACT: The distribution of the agglutinated benthic foraminifer Marsipella elongata is studied from 70 oceanographic stations, located between 400m and 3000m depth in the Campos Basin (southeastern Brazilian continental margin). Samples of the upper 0–2 cm of surficial sediment were collected during two sampling campaigns in 2008 and 2009. Grain size, total organic carbon, total nitrogen, calcium carbonate, phytopigment, lipids biomarkers (sterols, fatty acids and n-alcohols), total lipids, and bacterial biomass are analyzed as environmental parameters. These data as well as the particulate organic matter flux to the sea floor are compared with the distribution of living (rose Bengal stained) Marsipella elongata. Living specimens of M. elongata occur in the range of 400–3000mwater depth. The distribution of this species appears to be related to relatively high particulate organic matter vertical flux, phytopigment content, and bacterial biomass under the influence of Brazil Current, Intermediate Western Boundary Current and Deep Western Boundary Current conditions (0.3–0.8 m/s).