The fractions of nitrogen were investigated in the soils of reclaimed and natural tidelands of southwest coastal area of Korea. The content of total-N varied to ranged form 619 to 5,534 mg/kg dry weight with a mean value of 1,857 mg/kg. The order of different fractions of nitrogen was as follows: Acid non-extractable-N > uncounted-N > acid extractable-N > ammonia-N > nitrate-N. The content of ammonia-N, acid extractable-N, and acid non-extractable-N showed highly negative correlations with pH. The content of acid extractable-N and ammonia-N showed highly positive correlation with clay content.