To understand the main determinants of soil respiration (SR), we investigated the changes of soil respiration and soil physicochemical properties, including soil carbon (C) and nitrogen (N), root C and N, litter C and N, soil bulk densities and soil pH at five forest sites, along an elevation/temperature gradient (404 to 2101 m a.s.l) in Northern Italy, where confounding factors such as aspect and soil parent material are minimized, but an ample variation in forest structure and composition is present. Our result indicated that SR rates increased with temperature in all sites, and about 55% - 76% of SR was explained by temperature. Annual cumulative SR, ranging between 0.65 and 1.40 kg C m-2 yr-1, declined along the elevation gradient, while temperature sensitivity (Q10) of SR increased with elevation. However, a high SR rate (1.27 kg C m-2 yr-1) and low Q10 were recorded in the old conifer forest stand at 1731 m a.s.l., characterized by a complex structure and high productivity, introducing nonlinearity in the relations with elevation and temperature. Reference SR at the temperature of 10°C (SRref) was not related to elevation. A significant linear negative relationship was found for bulk density with elevation. On the contrary, soil C, soil N, root C, root N, pH and litter mass were better fitted by nonlinear relations with elevation. However, it was not possible to confirm a significant correlation of SR with these parameters once the effect of temperature has been removed (SRref). These results show how the main factor affecting SR in forest ecosystems along this Alpine elevation gradient is temperature, but its regulating role can be strongly influenced by site biological characteristics, particularly vegetation type and structure. This study also confirms that high elevation sites are rich in C stored in the soil and also more sensitive to climate change, being prone to high carbon losses as CO2. Conversely, forest ecosystems with a complex structure, with high SRref and moderate Q10, can be more resilient.