Wheat straw treated with 0.5 or 1.0 ml/g urea-sulfuric acid (1:1 acid in water v/v) and incubated in Protneuf or Woodburn silt loam soils in the laboratory decomposed faster than nontreated straw the first 4–6 weeks but at 12 weeks the nontreated straw had decomposed 25%–45% more. In a field experiment, urea-sulfuric acid treated straw, removed at 40-day intervals over 160 days, decomposed faster than nontreated straw. The differences were attributed to salt buildup in the laboratory samples, where electrical conductivities up to 17.6 dS/m were observed. In the field, leaching removed the excess salts. Nitrification produced up to 1875 mg NO 3 − N/kg Portneuf silt loam soil in the laboratory, indicating that nitrifying bacteria were not suppressed by the salt. Total plate counts with no straw were 1.8 × 106 microorganisms/g and with urea-sulfuric acid treated straw were 15.7 × 106/g soil after 14 days incubation. The respective actinomycete counts were 0.3 × 106 and 6.7 × 106/g for the no straw and straw-treated soils, respectively. The urea-sulfuric acid treatments suppressed straw decomposition in the laboratory and accelerated straw decomposition in the field.