In order to reveal the importance of leaching on mountainous nutrients cycling,the characteristics of altitude distribution of soil C and N in the coniferous forest at an altitude of 2 600-3 200 m on the eastern slope of the Gongga mountain were studied. The soil C,N content and C/N of the conifers at 4 sampling points at different altitudes were analyzed. Combined with other soil physical,chemical and biological indicators,the effects of the leaching process on the characteristics of altitudinal distribution of soil C and N were explored. The results showed that the spatial distributions of C,N contents and C/N in the humified litter horizon (OH horizon) exhibited a similar decreasing trend with the increase of altitude. Since the content of C in litters (Clit) was positively correlated with soil C and N in the OH horizon（P<0.05）,the production of Clit was the main factor affecting the altitudinal distributions of soil C and N in the OH horizon. The obvious altitudinal trend was not observed for soil C,N contents and C/N in the mineral horizons (A,B and C horizon). The contents of soil C and N in the A horizon were lower than those in the 2 781 m site,while the maximums were for the B and C horizon in this site. The contents of soil C and N in the rainfall were significantly lower than those in the interflow,which showed the effects of leaching on the spatial distributions of soil C and N. It is indicated that the effects of leaching process on the spatial distributions of soil C and N in subalpine coniferous forest in Southwest Asia can not be ignored.