Background: Dead biomass, including woody debris (WD), is an important component of the carbon cycle in tropical forests. Aims: This study analyses WD (>2 cm) and other above-ground fluxes in mature tropical forest plots along an elevational gradient (210-3025 m above sea level) in southern Peru. Methods: This work was based on inventories of fine and coarse WD (FWD and CWD, respectively), above-ground biomass, and field-based and experimental respiration measurements. Results: Total WD stocks ranged from 6.26 Mg C ha-1 at 3025 m to 11.48 Mg C ha-1 at 2720 m. WD respiration was significantly correlated with moisture content (P < 0.001; R 2 = 0.25), temperature (P < 0.001; R 2 = 0.12) and wood density (P < 0.001; R 2 = 0.16). Controlled experiments showed that both water content and temperature increased respiration rates of individual WD samples. The full breadth of the temperature sensitivity coefficient, or Q 10, estimates, ranging from 1.14-2.13, was low compared to other studies. In addition, temperature sensitivity of WD respiration was greater for higher elevations. Conclusions: Carbon stocks, mortality and turnover of above-ground biomass varied widely and were not significantly related with elevation or slope. This study demonstrates that some forests may be a carbon source due to legacies of disturbance and increasing temperatures, which may cause additional, short-term carbon efflux from WD. Predictions of tropical forest carbon cycles under future climate should incorporate WD dynamics and related feedback.s © 2014 Copyright 2013 Botanical Society of Scotland and Taylor & Francis.