The bryophyte communities growing on decaying logs in the subtropical wet forests of Puerto Rico are described. Logs were classified according to presence or absence of bark and wood texture. Logs with bark are dominated by members of the Lejeuneaceae and Calymperaceae. In softwood logs, Taxithelium planum and Isopterygium tenerum were abundant. It is suggested in a preliminary manner that due to low fluctuation of water content in heavily decayed logs, hygromorphic bryophytes are favored.