The effective performance of ameliorative functions by water protection plantations is largely determined by the development of the forest litter, its structure, capacity, quality composition, and degree of mineralization. Therefore, the aim of the study was to identify the features of the formation of the forest litter of pine plantations of the Ukrainian interfluves of the Dnipro and Desna. The study of forest litter was carried out on the accounting sites in all age groups of plantations, in which 22 test plots were laid. Litter samples were taken in between rows and directly in rows of forest plantations. During the analysis of the qualitative composition of the forest litter of young plantations, the dominance of the upper horizon of the inactive fraction, which consisted mainly of needles and branches, was revealed. Here, the share of inactive litter in the conditions of moist poor pine site and moist relatively poor pine site was 8.13 t/ha or 85.1% and 12.54 t/ha or 92.1%, respectively. A large amount of dust, which forms the active fraction, was recorded in the lower horizon. Its stocks were 5.3-5.6 times higher than the reserves of inactive litter. In general, in young pine forests in the conditions of moist poor pine site, the stock of inactive litter is 15.10 t/ha (28.1%), while its presence in of moist poor pine site is 17.91 t/ha, 36.5%. In middle-aged pine forests, the share of the active litter fraction increases, which is a consequence of the active action of its decomposition processes. The share of active litter is 79.3% or 155.29 t/ha in mature stands of the conditions of moist poor pine site. This is evidence of the intensification of the processes of mineralization and activation of the circulation of substances. Three horizons are clearly distinguished in the litter of plantations of older age groups, with a strong connection between them. The lower layer of the forest litter of water conservation plantations is permeated with physiologically active roots, which forms its dense type of structure. Under such conditions, during the separation of the lower layer of litter from the upper one, it does not fall apart and its structure remains dense. The presence of strongly intertwined physiologically active roots in the third horizon of the litter is evidence of the activation of microbiological processes, which are also accelerated by the interception of moisture and the accumulation of humus particles of the soil by the lower layers of the forest litter. To prevent the development of flood processes, the effective performance of water regulation and water purification functions, it is recommended to create water conservation plantations with the formation of the identified type of forest litter