During the period of May to October in 1999, systematical studies were given to the rate of decomposition of Calamagrostis angustifolia litter, the phosphorus content and weight in decomposed residua of litter, and phosphorus content in the corresponding soil in the Sanjiang Plain. At the same time, the simulation models were listed in the paper.The results showed that the rate of weight lost of decomposition of Calamagrostis angustifolia litter is 29. 80% and the maximum of daily rate of weight lost is 0.25%, which appeared in July. The change trend of phosphorus content and weight in the decomposed residua of litter is to reduce with the decomposing process, when it comes to the day of 157,the decrement amount of the both were respectively 57.69mg/kg and 1. 6199mg, which were 72. 80% and 76.30% of its previous amount. In addition, there is a polynomial minus correlationship of phosphorus content between the variation in corresponding soil and the decomposed residua of litter at the corresponding period. The study will be helpful to further understand the process and mechanism of biochemical cycling of nutrient elements in wetland ecosystems, in addition, it will also be helpful to the restoration and rebuilding of retrogressive wetlands and reasonable development and utilization of wetlands in the Sanjiang Plain.