This paper studies the distribution characteristic of soil nitrogen and phosphorus in the new-born wetland of the Yellow river estuary,and carries on the preliminary environmental impact assessment.The results indicated that in new-born wetland of Yellow River estuary soil nitrogen content is quite low,however,the phosphorus content is relatively rich.The horizontal variation coefficient of total nitrogen distribution is bigger than the total phosphorus.Besides mudflat,the vertical variable pattern of soil nitrogen content is quite obvious,but the relevance between soil phosphorus content and soil layer is generally worse.The treatment of tideland Suaeda gluca is only unusual.In the wetland soil,the nitrogen and phosphorus contents have an obvious seasonal dynamic variation characteristic.At present,the level of nitrogen and phosphorus contents can not bring eutrophication to the inshore environment in the new-born wetland of the Yellow river estuary.