Cell component fractions ('4C-labeled) were prepared from bacterial and fungal cultures isolated from the Pawnee National Grassland in northeastern Colorado and tested for seasonal changes in degradability. The decomposition of cell component fractions was monitored from May to December of 1977 and during March of 1978, using soil samples taken at 2to 3-week intervals. The release of "CO2 from bacterial and fungal cell walls was inversely related (P < 0.01) to the soil moisture content. Except for cytoplasm isolated from an Aspergillus sp., all other cytoplasmic and polysaccharide fractions did not demonstrate a significant relationship between soil moisture and decomposability. In general, bacterial cell walls and polysaccharides were more susceptible to decomposition than fungal cell walls, although the seasonal changes in decomposability for both fractions were similar. These patterns of cell component utilization indicate that the decomposition of cell wall material may be more closely linked, on an inverse basis, to the availability of soil moisture and release of soluble, low-molecularweight organics resulting from primary production events.