From July 1985 to December 1986, 28 variables of phycal-chemical factors, bacteria and heterotrophic activity were investigated 17 times at 3 stations in the estuary of Naktong River and the influences of environmental factors to bacterial population and heterotrophic activity were analyzed through multiple regression. The results of multiple regression were as follows. At station 1, total bacteria and heterotrophic bacteria(Z-25) could explain 57% of the variation of maximum uptake velocity for glucose and 54% of turnover time for glucose was explained by total coliform bacteria and MBOD, Sixty four percent of the variation of Kt+SN was accounted for salinity, MBOD-N and inorganic phosphate. Turnover rate for acetate was also accounted for the change of MBOD-P by 56%. At station 2 maximum uptake velocity for glucose depends on MBOD-N by 81%; turnover time on bacteria by 50%; Kt+Sn on avilable nutrient by 61%. More than 50% of maximum uptake velocity and turnover time for glucose were influenced by bacteria and that of Kt+Sn by the change of nutrient in the surface water of station 3. In the bottom water of station 3, the change of maximumuptake velocity, turnover time and Kt+Sn for glucose was controlled by total bacteria and available nutrient, bacteria, the change of nutrient salts respectively. On the whole, more than 50% of maximum uptake velocity and turnover time for glucose could be due to the change in the number of bacetria and the value of Kt+Sn was affected by the change of nutrient salts. Turnover rate for acetate was controlled by available phosphate at station 1 and by bacteria at station 2 and 3, which showed a distinct difference between the environmental factors which govern the rate of glucose and acetate uptake in the Naktong esturine ecosystem. And bacterial communities were controlled by available nutrients at station 1, by nutrient salts and salinity at station 2 and in the surface water of station 3 and by salinity in the bottom water of station 3.