The continuous release of nutrient sources into natural water resource can be a continuing problem in eutrophication, as well as severe reductions in water quality. However, any desirable measure is not developed yet even though so many researches and efforts have been done to solve this problem. Forest as one of troublesome nonpoint sources may contributes most to nutrient loading, but the loading of N and P from forest in order to grasp the eutrophication potential of nonpoint sources has not been evaluated. The nutrient sources from the organic litter accumulated on the surface of forest soils can be a critical factor in continuity of eutrophication of a lake. The decomposition rate of litter can be estimated to predict release of N and P from the forest stand. The loss rate of nitrogen is complicated but depends in part upon the physical matrix of the element. Therefore, long-term nutrient budget and flux estimates at stand would be useful tools in calculating potential nutrient fluxes into the watercourses in a sustainable way. The present investigation can give insight to the actual situation of the eutrophication potentials of forest as the practical nonpoint sources.