Relationship between distribution of tree species and salt concentration in soil was studied in order to understand the salt tolerance of tree species in the middle part of Korean east coast and its results were as follows; 1) The tree species in the area mostly consist of Pinus thunbergii, Pinus densiflora, Rosa rugosa, Lespedeza bicolor, Amorpha fruticosa, Quercus dentata, Rhododendron mucronulatum, Rohinia pseudoacacia and others. 2) Pinus thunbergii was dominant species and Rosa rugosa gradually disappeared at the distance from the beach line to 200 meters toward inland. Pinus thunbergii tended to disappear gradually and Pinus densiflora was dominant at the distance from 200 meters to 300 meters inland. 3) Pinus thunbergii was dominant below 50 meters in altitude while Pinus densiflora was dominant above 50 meters. 4) NaCl content tended to decrease as proceeding to inland, higher altitude and to shallow depth of soil. 5) Change in pH in terms of distance toward inland and altitude was not significant, but change in pH along soil depth was conspicuously decreasing from pH 7.0 of top soil to pH 6.5 50㎝ below. 6) Pinus thunbergii was densely distributed to the area where soil NaCl content was higher than 100 vpm, while Pinus densiflora dominated the area of less than 100 vpm. Rosa rugosa was shown to dominate the area of over 100 vpm soil NaCl content. 7) NaCl content in tree tended to decrease, as proceeding to inland, rapidly within 150 meters distance from the beach line and gradually at further distances. NaCl content in leaf was about 600 ppm, branch 350ppm and root 250 ppm.