The objective of this study was to compare acid-neutralizing and buffering capacity of four tree species against soil acidification by acid rain. About 30-year-old forests composed of Pinus rigida, Alnus hirsuta, Quercus mongolica, and Liriodendron tulipifera in a provincial experimental forest located 151an east from Banwol Industrial Complex in Kyonggido were used in this study. Incident precipitation, throughfall and stemflow, and soil samples were collected from May to September, 1996 to analyze their pH and canon concentrations. Internal leaf pH, external acid neutralizing capacity(ENC), and buffering capacity index(BCI) of leaves were also determined. The incident precipitation showed an average pH of 4.56, with the percentage of acid rain incidents being 74%. The average soil pH of the study area was 4.15. The pH of throughfall and stemflow in all four species was higher than that of precipitation except that of the stemflow of Pinus rigida which showeed a pH of 3.73. The throughfall of Liriodendron tulipifera showed the highest pH of 5.38. The pH of throughfall and stemflow showed a positive correlation and no correlation, respectively, with precipitations. The most abundant cation in precipitation was Ca. The canon concentraions in throughfall and stemflow decreased in the following order of K, Na, Ca, and Mg. Cation concentrations in stemflow were highest in Lirioendron tulipifera and lowest in Pines rigida. Nutrient leaching from above ground increased with decreasing pH of precipitation. The pH of stemflow showed a positive correlation with ENC and BCI. The highest values in ENC, BCI, soil pH, and soil canon concentrations were observed in Liriodendron tulipifera, while the lowest values were obtained in Pinus rigida, It was concluded that Liriodendron tulipifera had highest neutralizing capacity against acid rain, while Pines rigida had the lowest capacity and even promoted acidification of soil.