Restinga (sandbank) areas are fragile environments, which have been subjected to anthropogenic pressures since the country colonization. So that mitigate actions can be taken, it must be developed studies to better understand the ecological processes in these environments. Thus, this study aims to quantify litter and nutrients devolution and litter decomposition in a periodically flooded forest in ¿Restinga da Marambaia¿, Rio de Janeiro. In the study area 10 conic collectors and 30 litter bags were installed. The annual litter devolution was 7.64 Mg.ha-1, and September was the highest contribution month. Nitrogen was the element returned to the soil to a higher amount (71.9 kg ha-1 yr-1), followed by potassium (41.1 kg ha-1 yr-1). Litter decomposition rate 0.0015 g g-1 day-1 and the halflife were 462 days. Potassium was the element that showed the highest losses in comparison to the others. Cellulose appeared as a major participant in the structure of leaf litter, followed by lignin, the latter being associated with the leathery texture of the leaves in this formation.