The chemical composition (nitrogen, sulfur and organic matter content), needle length and weight were investigated in healthy and dead needles of Austrian pine (Pinus nigra Arnold.) trees collected from forest decline sites around the Kutahya province, which is one of the most polluted provinces of Turkey. Needles were collected from nine different locations at three different main sites. Certain needle characteristics were compared between healthy and dead trees. Only organic matter content of needles differed significantly between healthy and dead trees. The highest needle sulfur content of up to 4000 mg/kg was found at sample plots close to Kutahya city, where needle lengths were the lowest. On the other hand, the needle-N oncentrations in both healthy and dead trees investigated here were generally found to be at normal levels, whereas that of sulfur were found to be higher, indicating that the trees probably suffer from sulfur toxicity.