We investigated the effects of water extraction and flow regime on leaf litter breakdown in 10 Hong Kong streams experiencing varying degrees of extraction: five with severe extraction ([85% downstream flow removed), four with moderate extraction (20-85% removed), and one without extraction (*0% removed). Breakdown rates, macroinvertebrate assemblages and nutrients were compared in upstream (reference) reaches and downstream reaches with reduced flow in each stream during highflow (wet season) and low-flow (dry season) conditions to determine whether responses to flow were influenced by Hong Kong's monsoonal climate. Litter breakdown was slower in downstream reaches during the wet season, and discharge was the main determinant of breakdown rate in both reaches across the 10 study streams. In contrast, inter-reach differences in breakdown during the dry season were small and unrelated to flow. Instead, breakdown rates among streams were influenced by the abundance of detritivorous shredders and chironomids (Chironominae), as well as phosphate concentrations, indicating the importance of biological processing of litter under low-flow conditions. Although litter breakdown rates appear to offer a promising functional indicator of flow-reduction impacts during the wet season, the pattern seen reflected the physical effects of flow rather than any underlying biological processes, and the lack of response to flow reduction during the dry season was notable.