In a tropical wet evergreen forest of India, in Kalakad Mundanthurai Tiger Reserve of southern Western Ghats. The density and composition of invertebrates in organic matter found within the various area of canopy and litter of the forest floor were compared. Berlese funnel trap was used to extract invertebrates from accumulated epiphytes and litter. The numerically dominant invertebrate groups among epiphytes of the canopy were ants, beetles, cockroaches, spiders and in the forest floor leaf litter were amphipods and isopods. Relative abundances of these major taxa were not the same in the canopy and on the forest floor, indicating that canopy organic matter shares a less dissimilar invertebrate community with that of the forest floor.