The aim of our study was to assess the influence of temperature and soil moisture on the respiration rate of two soil organic layers (Olf, Ofh), taken from forested sites located at four altitudes (600, 800, 1,000, 1,200 m a.s.l.) on different mountains (Beskidy Mts, Poland). In a factorial laboratory experiment, combinations of temperature and moisture levels were used during short-term incubation of soils. While soil sensitivity to climatic factors did not differ between the stands from different altitudes, the respiration of the lower organic layer Ofh was more sensitive to temperature changes than respiration of the upper Olf layer.