By using sequential fumigationincubation method, this paper determined the soil labile organic carbon (LOC) content under evergreen broadleaf forest, coniferous forest, sub-alpine dwarf forest, and alpine meadow along an altitude gradient in Wuyi Mountain National Nature Reserve in Fujian Province of China, with its relations to soil microbial biomass carbon (MBC), total organic carbon (TOC), total nitrogen (TN), and fine root biomass (FRB) analyzed. The results showed that soil LOC occupied 3.40%-7.46% of soil TOC, and soil MBC occupied 26.87%-80.38% of the LOC. The LOC under different forest stands increased significantly with altitude, and decreased with soil depth. Soil LOC had very significant correlations with soil MBC, TOC, TN and FRB, and its content was obviously higher at higher altitudes than at lower altitudes.