Water-soluble organic matter (WSOM) in fine particles (PM(2.5)) collected at one rural and three urban sites from the Southeastern Aerosol Research and Characterization network were characterized with a High-Resolution Time-of-Flight Aerosol Mass Spectrometer (HR-ToF-AMS). These samples were also analyzed for a suite of molecular markers by Gas Chromatography-Mass Spectrometry (GC-MS) to assist in the interpretation of WSOM sources. The HR-ToF-AMS measurements allow a direct determination of the organic mass-to-carbon ratios (average ± 1σ = 1.93 ± 0.12) and hence the quantification of WSOM on the same filters used to close the aerosol mass budget. WSOM constitutes a major fraction of total PM(2.5) mass (26-42%) and organic mass (50-90%) at all sites. The concentrations of WSOM are substantially higher in summer, mainly due to enhanced production of biogenic secondary organic aerosol (SOA). WSOM is composed mainly of oxygenated species with average oxygen-to-carbon (O/C) ratio of 0.56 (± 0.08). Positive matrix factorization (PMF) of the high resolution mass spectra of WSOM identifies a less oxidized component (denoted as lOOA, O/C = 0.50) associated with biogenic SOA and a more oxidized component (denoted as mOOA, O/C = 0.60) associated with WSOM contributed by wood combustion. On average, lOOA accounts for 75 (± 13) % of WSOM in summer while mOOA accounts for 78 (± 21) % in winter, suggesting that WSOM in the southeastern U.S. is primarily contributed by SOA production from biogenic species in summer and by wood burning emissions in winter. This work also demonstrates the utility of HR-ToF-AMS for investigating the bulk chemical composition of WSOM as well as for evaluating its source contributions.