Laboratory incubations of15N-amended soils from a sagebrush steppe in south-central Wyoming indicate that nutrient turnover and availability have complex patterns across the landscape and between microsites. Total and available N and P and microbial C and N were highest in topographic depressions characterized by tall shrub communities. Net and gross N mineralization rates and respiration were also highest in these areas, but microbial efficiencies expressing growth relative to respiration cost were highest in soils of exposed ridgetop sites (prostrate shrub communities). Similar patterns occurred between shrub and intershrub soils, with greater nutrient availability under shrubs, but lower microbial efficiencies under shrubs than between. Surface soils had higher soil nutrient pools and N mineralization rates than subsurface soils, but N and C turnover and microbial efficiencies were lower in those surface soils. All soils decreased in respiration, mineralization, and immobilization rates during the 30-day incubation period, apparently approaching a steady-state substrate use. Soil microbial activity of the high organic matter accumulation areas was apparently more limited by labile substrate.