Abstract: Soil is the major reservoir of C in the terrestrial environment and always under dynamic equilibrium due to various bio-geochemical processes active soil development. Litter accumulate forest floor and slowly decompose by the microbial activity to release the nutrients into the surrounding environment. Carbon dioxide is released from the soil to the atmosphere in heterotrophic respiration when the dead organic matter is used for substrates for soil micro-organisms and soil animals. The climatic factors such as rainfall, temperature and seasonal variations directly influence the occurrence and abundance of microbes that results in the variation of rate of leaf litter decomposition. This work was focused on variation in the rate of leaf litter decomposition in different seasons of the year of two plant species: Dipterocarpus tuberculatus and Dipterocarpus retusus at two different sites and seasonal variation in the microfungal quantity of the decomposed leaf litter was also enumerated. The results revealed a similar trend for the rate of decomposition for both species and a significant correlation between the abiotic factors and leaf litter decomposition.