Concentration of CO2, above and below the soil surface and δ13C values of plant tissues, soil litter and organic matter were measured in a caatinga forest of the upper Rio Negro basin in southern Venezuela. CO2, concentrations near the forest floor were consistently higher than in the atmosphere. CO2, gradient in the soil was very steep probably because of the poor aeration in this flood-prone forest. δ13C values of plant tissues showed a clear pattern with lower values in the ground herbaceous plants and under-canopy trees. Tree seedlings showed δ13C values similar to the upper-canopy trees indicating their dependence on reserves carried in the seed from the mother tree. Decomposing litter and soil organic matter also showed δ13C values similar to the upper-canopy trees. It is suggested that lower δ13C values of the shade flora result primarily from the assimilation of CO2, depleted in δ13C originating from soil respiration. Probable effects of low light intensity and physiological factors are discussed.