The aim of this study was to compare the potential activity of enzymes involved in N, C, P and S cycling in the humus layer under three tree species: silver birch, Norway spruce and Scots pine. For arylsulphatase and protease the highest activities were found under birch, whereas beta-glucosidase activity was highest under pine. Beta-glucosaminidase and acid phosphatase showed similar activities regardless of tree species. Our studies show that soils under these species may differ enzymatically from each other. Enzyme activity studies under different tree species need more attention as the activity of different enzymes influences on soil nutrient availability in boreal forest soil. (C) 2014 Elsevier GmbH. All rights reserved.