To determine patterns of nitrogen (N) and phosphorus (P) change in foliage and twig we collected branch samples of 40-year-old Pinus rigida and Larix leptolepis plantations every month during the growing season of 1996 in Yangpyeong, Kyonggi-Do. Significant seasonal differences on N and P concentrations in foliage and twig were observed for both study species because of nutrient retranslocation. P. rigida and L. leptolepis retranslocated 40 and 37% of foliar N and 86 and 16% of foliar P, respectively. Twig N and P retranslocation rates of P. rigida and L. leptolepis were 114 and 25%, and 42 and 70%, respectively. There were no significant differences in foliar N retranslocation rates between P. rigida and L. leptolepis while P retranslocation rate in foliage of P. rigida was higher than that of L. leptolepis. Our results suggested that twigs were the main sinks for retranslocated nutrients from foliages of the both study species.