Resumo. Aiming at evaluating nutrients concentration and retranslocation in the Pinus taeda L. needles, this study was developed in two stands, in native grass area and in second rotation area, with same species and same age (7.5 years old) in Cambará do Sul, RS. The needles were collected in plants in four orthogonal points (South, North, East and West), sampled new needles, mature needles and old needles. The material was dried in a stove, milled and chemically analyzed (macro and micronutrients). The concentrations of N, P, K, B, Cu and Zn had decreased, of Ca, Fe and Mn increased, and the Mg and S have remained constant with the age of the needles. The retranslocation rate (old-new needles) was more than 50% for most nutrients, except for Mn and Fe, showed that cumulative effect and the Ca reference element.