This review deals with methodological approaches, measured rates, and environmental control of two major interdependent processes regulating the structure and function of terrestrial ecosystems, viz., plant decomposition and soil respiration. Both these processes have been evaluated through indirect assessments as well as through direct measurements under the field conditions. The techniques used suffer in general from difficulties in creating conditions of natural environment during the process of measurement. Generalizations regarding the magnitude of rates in different ecosystems are difficult because of limited results or non-comparability of results from different methods. Temperature and moisture and their interactions markedly influence both the processes. The surface feeders and soil animals have a marked influence on the decomposition. Partitioning of soil respiration into components due to live roots, microbes, and soil fauna has eluded a satisfactory solution so far.