To investigate the effect of tree species and soil properties on organic matter accumulation and associated nutrients, an area-based sampling of the forest floor was carried out in a 28 years old species trial including Norway spruce, Douglas fir, beech, and common oak at two sites, a poor and sandy soil, and a fertile loamy soil. The accumulation of C, N and P in the forest floor was significantly higher at the sandy site than at the loamy site under all species. At the loamy site, oak was characterized by lesser accumulation of C, N and P than the other species. Remarkably, the C/N-ratios showed no substantial differences, whereas the C/P-ratios were significantly higher at the sandy site for all species. pH was significantly lower at the sandy site for all species, and among the species, pH was lower in the conifer forest floors than in the broadleave forest floors. The concentration of ammonium, nitrate and phosphate in the soil solution was much higher at the loamy site under all species showing a stronger microbial activity. It is therefore hypothesized that the differences in accumulation rates were, at least partly, caused by differences in the mineralization regimes. Strong root infiltration in the forest floors at the sandy site compared to almost none at the loamy site, is probably responsible for the differences in mineralization rate due to competition between the organic matter decomposers and the tree-roots/mycorrhiza for nutrients. Author Keywords: EFFECTS OF ROOTS; NUTRIENT IMMOBILIZATION; SOIL PROPERTIES; SOIL SOLUTION; TREE SPECIES