The study was carried out to assess plant litter quantity and quality between montane and high forest zones of Taraba State, Nigeria. Two forest reserves were randomly selected out of the forest zones in Taraba State for this study; the forests were River Amboi and Ngel Yaki forest reserves for high forests and montane forest zones respectively. Two 10 kilometers line transects were established in each of the forest reserves along which 20 m x 20 m plots were laid at 2 kilometers intervals. Plants litter samples were systematically collected from each plot for onward transfer to the laboratory for analysis using standard laboratory procedures. Plant litter was analysed for litter quantity and quality parameters. Student’s t-test and Pearsons correlation coefficient were used to compare and determine the relationship between the plant litter parameters assesed respectively between the two forest zones. There was significant difference in plant litter quantity (P<0.05) between Montane forest (0.6630) and High forest (0.5040). The distribution of litter quality, Mg (0.000) and Na (0.000) showed that montane forest significantly higher than the high forest (p ˂ 0.05). Organic carbon (0.357), Total nitrogen (0.598), available Phosphorus (0.662), K (0.428), Ca (0.531), and S (0.564) show no significant differences (p ˃ 0.05) between the montane and high forest zones. The result showed that in montane forest correlation between Na and Ca were significant (0.684) at (p ˂ 0.05). However, litter quantity and available phosphorus was significantly and negatively correlated (- 0.655) at (p ˂ 0.05). At high forest K and organic carbon was significantly and negatively correlated (- 0.644) at (p ˂ 0.05) litter quantity and TN also showed significantly and negatively correlation (- 0.751) at (p ˂ 0.05). Inclusion montane forest had higher litter quantity and quality than high forest.