Soil bacteria, fungi and actinomycetes counts, and hydrolysis N, available P and K contents in soils were determined to understand the effects of litter on soils in natural evergreen broadleaved forest, Sassafras tzumu plantation and Cryptomeria fortunei plantation. Soils were collected in the 0~20 cm layer and incubated for 15, 30, 45, 60, 75 and 90 days in the laboratory at 25 ℃ with natural water content and different litters. The results indicated that microbial counts increased and decreased with incubation time pre- and post- reached the max values, respectively. Bacteria counts reached the max value in 45 and 60 days incubation in soils with and without forest litter addition, respectively; fungi and actinomycetes counts reached the max value in 60 and 45 days incubation, respectively. Soil nutrient contents increased continuously with incubation time. Microbial counts and nutrient contents in soils showed the ranked order of natural evergreen broadleaved forest ＞ Sassafras tzumu plantation ＞ Cryptomeria fortunei plantation when the forest litter was not added to the soil. The added forest litter increased the microbial counts and nutrient contents in soils regardless of the forests. Added the litter from the natural evergreen broadleaved forest in soils of the Sassafras tzumu plantation and Cryptomeria fortunei plantation led to higher microbial counts and nutrient contents, as compared with added the litter from the Sassafras tzumu plantation and Cryptomeria fortunei plantation, respectively. There were close relationships between soil microbial counts and nutrient contents. The results suggested that the artificial regeneration of the natural evergreen broadleaved forest into the Sassafras tzumu plantation and Cryptomeria fortunei plantation might lead to the decrease of soil microbial counts and nutrient contents; in addition, the composition and quality of forest litter have important impacts on soil fertility.