1) The aim of present investigation is to elucidate the relation of the balance of the production and decomposition of the fir litter. in Kwangnung plantation stands. 2) The decay constant, K, of litters was 0. 185 for the fir stand at Kwangnung. 3) The mode for the accumulation of organic carbon ($C_a$) is $c_a$= $610(1-e^{-0.185t})$), and for the decay of organic carbon (C) C = $610(1-e^{-0.185t})$. 4) The time required for the decay of half of the accumulated organic carbon in the fir stand is 3. 74 years and for 99% of elimination 27.02 years. 5) The litters of Abies holophylla killed by heat and washed with alcohol-benzol, with hot water, or with both alcohol-benzol and hot water were incubated after inoculated with suspension of firwood soil. Plate counts were made of fungi and bacteria from time to time. 6) Removal of the alcohol-benzol soluble substance stimulates at the beginning of the decay the growth of fungi and also of bacteria. 7) Removal of the water soluble fraction is detrimental to the growth of fungi in particular. 8) The distribution of soil microbial population is higher in both F and H horizon of the fir plantation soil in Kwangnung. However, the number of soil microorganisms decreases with the depth in forest soil.