This study was aimed to investigate the decompositions and nutrient dynamics of the leaves of cork oaks (Quercus variabililis Blume) and Taiwan red pines (Pinus taiwanenis Hayata) in a burned site using the litterbag method. The impacts of incubation temperature, soil moisture and type of leaves decomposition were simultaneously conducted in the laboratory. Soil physicochemical properties differed from the selected sites indicated that oak leaves decomposed rate was faster than that of pine leaves. Leaves decomposed quickly when samples buried in the soils. Laboratory incubation showed that high temperature and 25% of soil moisture enhanced decomposition rate of oak and pine leaves.