Acid deposition is one of the most serious environmental problems in ecosystems. The present study surveyed the effects of simulated acid rain on leaf litter mass loss and microbial community in the decomposing leaf litter of Sorbus anifolia in a microcosm at $23^{circ}C$ and 40% humidity. Microbial biomass was measured by substrate-induced respiration (SIR) and phospholipid fatty acids (PLFAs), and the microbial community structures were determined by composition of PLFAs at each interval of decomposition in litter sample and at each pH treatment. The microbial biomass showed peaks at mid-stage of decomposition, decreasing at the late stage. The leaf litter mass loss of S. anifolia decreased with decreasing pH during early and mid-decomposition stages; however the mass loss becomes similar between pH treatments at late-decomposition stage. The acidification remarkably lowers the microbial biomass of bacteria and fungi; however, microbial diversity was unchanged between pH treatments at each stage of litter decomposition. With changes of decomposition stage and pH treatment there were considerable differences in replacement and compensation of microbial species. Fungi/bacteria ratio was considerably changed by pH treatment. The PLFA profile showed significantly larger fungi/bacteria ratio at pH 5 than pH 3 at the early stage of decomposition, and the difference becomes smaller at the later decomposition stage. At low pH, pH 3 and pH 4, the fungi/bacteria ratios were stable according to the litter decomposition stages. Simulated acid rain caused decreases of 10Me17:0, 16:1${omega}$7c, 18:1${omega}$7, 15:0, but increase of 24:0. In addition, litter mass loss showed significant positive correlation with microbial biomass measured by SIR and PLFA on the decomposing leaf litter.