The structural modifications occurring during wheat straw lignin biodegradation were evaluated by the concerted use of 31P-, 1H- and 2D homo- and heteronuclear NMR spectroscopies. Straw lignin was found to be oxidatively degraded via stereoselective side-chain oxidation as evidenced by a lower erythro/threo ratio. Significantly lower amounts of phenolic hydroxy and methoxy groups in the decayed lignin may be indicative that its structure after the fungal treatment contained a lower amount of aromatic units. In addition an increase in carboxylic acids content, that cannot be explained only on the basis of side-chain oxidation reactions, was also apparent. This evidence, coupled with pertinent data collected during this effort, suggests the occurrence of aromatic ring cleavage reactions. In fact the oxidative degradation of lignin model compounds by fungi has been reported to occur via the 3-oxoadipate pathway which is known to cause aromatic ring cleavage with the formation of aliphatic chains. The presence of aliphatic moieties in the decayed lignin was confirmed by detailed 1H- and 2D NMR spectroscopic analyses.