We have derived a set of simplified Boltzmann equations to study the c
osmological evolution of early-decaying particles, as well as of their
decay products, with particular emphasis on decays which occur when t
he decaying particles are relativistic. Inverse decay and time dilatio
n are explicitly included in the Boltzmann equations. In addition, the
evolution of the effective number of neutrino species (N(nu)) due to
the decay has been calculated as a function of the properties of the e
arly-decaying particles.