This study assessed the periodic fluctuations among microbial biomass Carbon (C), Nitrogen (N) and Phosphorus (P), and the consequences of variations in altitude and abiotic factors on the soil microbial biomass (C, N and P) in a temperate mixed-oak pine forest of Central Himalaya. This research was directed at three forest stands along an altitudinal gradient. Samples were collected in triplicates, seasonally from each selected site and microbial C, N and P were determined through the fumigation extraction method. Microbial biomass C, N and P decreased significantly (P<0.01, correlation coefficient -0.985, -0.963, -0.948, respectively) with increasing altitude, while the rainy season showed the highest values, and winter season revealed the least values. Microbial biomass C, N and P showed positive correlation with silt particles, water holding capacity, bulk density, porosity, soil moisture, organic C, total N and P, and negative correlations with sand particles and soil pH. The microbial biomass C showed strong associations with soil microbial N (r=0.80, P<0.01) and P (r=0.89, P<0.01) contents, while the soil microbial biomass N and P also showed strong positive correlation (r=0.92, P< 0.01). Soil microbial biomass was greatly influenced by the altitude and abiotic variables whereas, weakly by temporal variation. The microbial C: N ratio indicated that fertility of soil is influenced by the species assemblage. Our findings suggest that high microbial biomass and low C: N ratio during rainy season could be considered as a strategy to conserve nutrients by temperate mixed-oak pine forest ecosystem.