Background and aims Along temperature gradients, changes in leaf nutrient status have been reported by different authors, which suggest the existence of differences in nutrient availability and in the patterns of nutrient use. However, the effects of temperature on nutrient resorption efficiency within a species have rarely been studied. Our aim here is to analyze the effects of the differences in winter temperatures on the nitrogen resorption of the leaves of three evergreen tree species. Methods Green and senescent leaves were sampled from mature specimens of the three species at 11 sites with contrasting winter temperatures. N resorption efficiencies were calculated from the differences between N contents in green and shed leaves collected from the same tree individuals. Minimum N concentrations in leaf litter were used as an estimation of resorption proficiency. Leaf mass per unit area (LMA) and concentrations of hemicellulose and cellulose were also determined in green leaves. Results N contents in green leaves did not show any response to temperature gradients. By contrast, N contents in leaf litter increased with decreasing temperature. As a consequence, N resorption efficiency and proficiency declined with decreasing temperature. LMA and the concentrations of structural carbohydrates increased with declining temperature. Conclusions The species studied have a lower potential for N resorption in environments with lower winter temperatures. The main reason for this lower efficiency seems to be the higher amounts of N immobilized in the greater amount of cell wall needed to cope with lower winter temperatures. The evergreen habit would thus be associated with higher costs at cooler sites, because the cold resistance traits imply reduced N resorption efficiency and increased dependence on soil N.