Abstract <p>This review examines published data on the composition, properties, dynamics, and amounts of dissolved organic matter (DOM) formed in the litter of forest soils. The amount and properties of DOM depend on the composition of plant residues forming the litter horizon. The leaf litter DOM usually differs from needle litter by a higher content of nitrogen, polyphenolic compounds, carbohydrates, and hydrophobic acids, as well as by higher extinction coefficients and a lower C/N ratio. However, the properties and amount of DOM are significantly influenced by the genus and species of plants, the age of leaves and needles, and growing conditions. Under natural conditions, the stock of forest litter plays an important role, so that in situ soil solutions of the needle litter of coniferous are characterized by higher DOM concentrations in comparison with solutions in the leaf litter. With decomposition of organic residues, the amount of DOM and the diversity of water-soluble organic compounds in it decrease, and the proportion of hydrophobic and hydrophilic acids and aliphatic compounds increases. The composition of soluble transformation products of litter inherits proportions, structural features, and resistance to biodegradation of the original components. Forecasting the composition and rate of DOM production in forest soils requires taking into account of the litter type (the ratio of different subhorizons) and the composition and transformation conditions of the plant debris.</p>