. 2013. Seasonal plasticity in the temperature sensitivity of microbial activity in three temperate forest soils. Ecosphere 4(6):77. http://dx.doi.org/10.1890/ES13-00020.1Abstract. The temperature sensitivity of soil organic matter (SOM) decomposition has been a source of much debate, given the potential feedbacks with climate warming. Here, we evaluated possible seasonal variation in the temperature sensitivity of microbially mediated soil fluxes related to decomposition (net N mineralization, net nitrification, proteolysis, the maximum velocity (V max ) of proteolysis, microbial respiration, and the V max of four soil exo-enzymes) across forests dominated by eastern hemlock (Tsuga canadensis), white ash (Fraxinus americana), and red oak (Quercus rubra) in central Massachusetts, USA. We asked two simple questions: (1) do temperature sensitivities vary across forest types or different steps of the decomposition process, and (2) do temperature sensitivities display plasticity on a seasonal time frame? We observed substantial variation in temperature sensitivities (Q 10 and R 10 values) across the different fluxes and forest types. The ash soils exhibited the strongest temperature sensitivities and the mineral-N fluxes exhibited higher temperature sensitivities relative to the proteolytic fluxes or microbial respiration. The V max of soil exo-enzymes varied considerably in an interactive manner across forests and time, and the response of some enzymes was consistent with the thermal plasticity. The enzymatic kinetic properties V max and K m (half-saturation constant) were strongly correlated with slopes that differed across enzymes, reflecting an enzyme-specific tradeoff between maximum catalytic rate and substrate-binding efficiency. Generally, Q 10 values were largely constant, but R 10 values varied in a manner consistent with distinct seasonal plasticity. There was a consistent seasonal shift in R 10 values coincident with snowmelt, suggesting that the time following snowmelt is a particularly interesting and dynamic period of microbial activity in these temperate forests.