The particulate organic matter distribution and its elemental composition in the northern and central Adriatic Sea during different seasonal periods are shown, highlighting the principal processes and factors influencing their distribution and characteristics. In the low salinity waters the concentrations of particulate carbon, nitrogen and phosphorus were higher and more variable than in the dense waters, mainly due to dilution effects which induce an abundant phytoplankton growth. Generally in summer the particulate organic matter distribution followed the trophic gradient while in winter resuspension events often became more important. Differences between summer and winter were more evident in the diluted waters and were mainly due to the seasonal heat exchanges and to the fresh water inputs. Marked differences in C/P ratios were observed in the POM: high ratios in the northern diluted waters and low in the more saline waters and in the central Adriatic.