Distributions and budgets of nitrogen and phosphorus in inner and central areas of Hiroshima bay were investigated for three years from January 1991 to December 1993. The mean loadings of nitrogen and phosphorus Stowed into the entire bay were 870 tonN/month and 129 tonP/month, respectively. About 79 % of nitrogen and 84 % of phosphorus loadings were flowed into the inner area. The TN:TP and DIN:DIP atomic ratios of the discharged freshwater were about 15 and 21, respectively. The PON:POP and DIN:DIP atomic ratios of seawater in the bay varied from 8 to 14 with a mean value of 11, and from 8 to 18 with a mean value of 12, respectively. Estimated fluxes of nitrogen and phosphorus based on the exchange of seawater were 585 tonN/month and 106 tonP/month, respectively, from the inner area to the central area, whereas those fluxes were 62 tonN/month and 107 tonP/month, respectively, from the central area to Akinada. When the remainders of nitrogen and phosphorus substracted outflows from inflows should be sunk, sink fluxes of nitrogen and phosphorus per surface area of the entire bay would be about 9.83 gN/m²ㆍyr and 0.27 gP/m²ㆍyr, respectively. In the central area, the remainders of nitrogen and phosphorus were greater than those in inner area. The residence times of nitrogen and phosphorus were estimated to be about 112 days, respectively, in the entire of Hiroshima Bay.