An incubation study was conducted to evaluate the relationship between net C and net N mineralized during the decomposition of surface-applied poultry (Gallus gallus) litter. The two litters studied were passed through a 2-mm sieve and comparisons were made among the fine and coarse fractions, and a 50:50 mixture of these fractions. Carbon mineralization for the fine fraction, as measured by CO//2 evolution, followed first-order kinetics. Three distinct phases of decomposition were observed. The rate constants were evaluated for each phase. The relationship between net N mineralized and net C mineralized was studied for different temperatures, different phases, different size fractions and different manure source. The results are presented.