In order to investigate the possibility of sugar beet culture in reclaimed area of our country and the salt tolerance of sugar beet, a variety Kawemegapoly was used for experimentation in plots of various salt concentration arranged in Kimpo reclaimed area located at Kyongkido Province. The salt concentration of cultivating layer of the field in the west coast of Korea began to decline from the middle of June and rises again in the middle of October growing season of sugar beet as generally seen in relaimed paddy fields of Korea. The soil of less than 0.5% salt concentration is most suitable for the culture of sugar beet has bery strong salt tolerance. The sugar accumulation of sugar beet in each plot declined once in the middle part or in latter September and began to proceed again from the early of October. Such temporary retrocession of sugar accumulation was observed.