This paper presents the results of measurements of soil respiration in two conifer stands on the mountains Stara Planina and Kopaonik. The measurements were cerried out from May to September in 2011, 2012 and 2013 on previously marked pointsin selected stands. In addition to soil respiration, at the same time measurements of soil temperature, soil moisture and air temperature were performed. The results showed different values of soil respiration in relation to site and timing when measurements were made. Simple and multiple regression analysis showed different impact of other investigated parameters on soil respiration.