Residues of six plant species were incubated in the field and analyzed for decomposition rates, fungal, bacterial and total substrate-induced respiration (SIR), total fungal and bacterial biomass and changes in residue composition during 161 days. Plant residues included crimson clover ( Trifolium incarnatum L.), hairy vetch ( Vicia villosa Roth), crabgrass [ Digitaria sanguinalis, (L.) Scop.], winter rye ( Secale cereale L.), grain sorghum ( Sorghum bicolor L. Moench) and chestnut oak ( Quercus prinus L.) leaves. Plant residues were incubated in litterbags placed on the soil surface in no-tillage ( T. incarnatum, V. villosa, S. bicolor, S. cereale), old-field ( D. sanguinalis) or hardwood forest ( Q. prinus) plots at the Horseshoe Bend Experimental Area in Athens, Ga and collected periodically for analyses. Decomposition rate constants ( k) were greatest for V. villosa followed by T. incarnatum, D. sanguinalis, S. cereale, S. bicolor and Q. prinus. Net N loss generally followed the pattern of dry matter loss. Net N gain was observed after 100 days of decay for those residues with high initial C:N ratios. Initial N concentration was exponentially related with the annual decay rale constant ( r 2 = 0.93) for all species; however, on an individual species basis, lignin content was best correlated to dry matter weight loss. Total SIR was greatest on T. incarnatum and V. villosa followed by D. sanguinalis, S. bicolor, S. cereale and Q. prinus. Across all sample dates, residue carbon-to-nitrogen ratio was the best predictor of total SIR. Measurements of potential fungal and bacterial activity by SIR as well as biomass-C estimates by direct counts indicated that fungi were the dominant decomposers of these surface residues. For most residues, lignin content through time exerted the greatest influence on fungal SIR and fungal biomass-C ( r = −0.56 to −0.93). Total SIR, fungal SIR and total fungal biomass tended to decrease through time as residues decomposed. Total SIR, on any given sample date, was significantly correlated with residue dry weight remaining and annual decay rate constants were exponentially related to overall mean values of total SIR for all residues excluding S. cereale ( r 2 = 0.99). Residue SIR rates as a measure of the potentially active microbial biomass reflected the resource qualities of the plant residues investigated here and were positively correlated to their decomposition rates.