1. Total daily photosynthetic photon flux density (PPFD) varied by two orders of magnitude across forest understorey, gap and clearing habitats for sugar maple (Acer saccharum) seedlings in south-western Wisconsin, USA. 2. Area-based photosynthetic capacity (A(max)/area) was greater in clearing or gap than in understorey seedlings, but little photosynthetic acclimation was observed between gap and clearing seedlings. 3. We observed significant correlations between A(max) and leaf nitrogen content (N) among seedling populations from the three habitats when expressed on an area basis, but not on a mass basis because of scaling of leaf mass per unit area (LMA) with N. 4. A(max)/N was higher and chlorophyll/N lower in clearing than in gap and understorey seedlings, possibly as a result of nitrogen partitioning to maximize capacity for either CO2 fixation or light harvesting in the different light environments. 5. Realized daily carbon gain under ambient field conditions appeared to be controlled largely by differences in total daily PPFD, both among habitats and across the growing season. 6. We conclude that small gaps may present a favourable environment for photosynthesis and growth in sugar maple as a result of the limited ability of seedlings to acclimate to increases in PPFD over levels prevalent in the understorey and because of the moderate levels of other environmental stresses in small forest gaps.