For the comparison with the previous paper (4) the present report deals with the absorption and metabolism of urea and other nitrogen ions in barley seedling absorbed through root. 1. The amount of nitrate in barley treated with urea reach it peak on the 8th day. NO3 on the 4th, NH4 on the 6th or 8th, respectively. 2. The ammonia content in urea group reaches its peak on the 6th day but other groups on the 4th day. The present data in the urea group show to shorten 4 days compared with that of the previous paper(4). 3. the content of total amide from the present data aare gradully increased on all of the groups during this experiment. These are agreement with the result of the previous paper (4). 4. the alcohol solution nitrogen in the urea gorup shows the similar tendency to the NaNO3 group but reaches it peak 2 days later than in the (NH4)2SO4 group. 5. The content of total nitrogen in the urea series has the lowest amount at the beginning while the richest from the 4th day after. These would be explained on that the absorption of urea is delayed and the PH in the urea solution does not change, so called "physiological neutrality". The author should like express his sincere thanks to Prof. M.J.Lee of Seoul National University for his valuable advices.e advices.