In order to examine the characteristics of fine root carbon (C), nitrogen (N), and phosphorus (P) concentrations and their stoichiometric ratios changing with soil depth in Masson pine (Pinus massoniana) and Chinese fir (Cunninghamia lanceolata) plantations, the experiments were conducted in April 2011, in Jinsiwan Forest Park, Sanming City, Fujian Province. The samples of fine roots in five soil depths (0-10 cm, 10-20 cm, 20-40 cm, 40-60 cm, 60-80 cm) of Masson pine and Chinese fir plantations were collected in the big forestry breeding farm to determine C, N and P concentration as well as specific root length (SRL). Soil nutrient contents were also measured. The results showed that forest type significantly influenced fine root C concentration, but not fine root N and P concentration, and that fine root C concentration was significantly greater in the plantation of Masson pine than in the plantation of Chinese fir. Soil depth significantly influenced fine root N and P concentrations, but not C concentrations, and fine root N and P concentrations decreased exponentially with increasing soil depth in both pinus sylvestris and fir plantations. Fine root N and P concentrations were positively correlated with soil Total nitrogen (TN) and Total phosphorus (TP) concentrations as well as SRL in both Horsetail Pine and Fir plantations. The fitted straight lines indicated the difference in the fine root N nutrient acquisition capacity between horsetail pine and fir plantations, with horsetail pine having a greater ability to acquire N nutrients and fir having a greater ability to acquire nutrients through SRL than horsetail pine, possibly reflecting the difference in fine root N acquisition strategies between the two plantations. The fine root N ∶ P ratios (33.5±2.81 and 30.18±2.10) of both horsetail pine and fir plantations were greater than 16 in different soil layers, indicating that both were P-limited, but fine root N ∶ P was not influenced by soil N ∶ P and SRL. Fine root N and P concentrations in plantations of horsetail pine and fir were influenced by soil depth and were related to changes in soil nutrients and fine root morphological characteristics.