The factors influencing leaf litter decomposition and nutrient release patterns were investigated for 3.6 years in two mixed conifer forests in the southern Sierra Nevada of California. The giant sequoia–fir forest was dominated by giant sequoia (Sequoiadendrongiganteum (Lindl.) Buchh.), white fir (Abiesconcolor Lindl. & Gord.), and sugar pine (Pinuslambertiana Dougl.). The fir–pine forest was dominated by white fir, sugar pine, and incense cedar (Calocedrusdecurrens (Torr.) Florin). Initial concentrations of nutrients and percent lignin, cellulose, and acid detergent fiber vary considerably in freshly abscised leaf litter of the studied species. Giant sequoia had the highest concentration of lignin (20.3%) and the lowest concentration of nitrogen (0.52%), while incense cedar had the lowest concentration of lignin (9.6%) and second lowest concentration of nitrogen (0.63%). Long-term (3.6 years) foliage decomposition rates were best correlated with initial lignin/N (r2 = 0.94, p < 0.05), lignin concentration (r2 = 0.92, p < 0.05), and acid detergent fiber concentration (r2 = 0.80, p < 0.05). Patterns of nutrient release were highly variable. Giant sequoia immobilized N and P, incense cedar immobilized N and to a lesser extent P, while sugar pine immobilized Ca. Strong linear or negative exponential relationships existed between initial concentrations of N, P, K, and Ca and percent original mass remaining of those nutrients after 3.6 years. This suggests efficient retention of these nutrients in the litter layer of these ecosystems. Nitrogen concentrations steadily increase in decomposing leaf litter, effectively reducing the C/N ratios from an initial range of 68–96 to 27–45 after 3.6 years.