The community structure of meiobenthos was studied in tidal flats of Kanghwado in November, 1997. Nematodes were the most dominant group among 18 total meiofaunal groups at most stations except for at lower tidal flats where the most abundant groups were harpacticoid copepods. Meiobenthos were the most abundant in the upper 1cm and their density decreased depending on the depth from the surface. The highest density of the meiobenthos was 6,094 inds. $10cm^{-2}$ at the upper tidal flat, while the lowest was 1,524 ind. $10cm^{-2}$ at the lower tidal flat. The density was higher in general at the upper tidal flats, but decreased at the stations toward lower tidal flat at all transect lines. At all transect lines, nematodes decreased as stations were along toward lower tidal flat whereas harpacticoids increased. The values of N/C(nematodes/benthic harpacticoids) ratio were higher at the upper tidal flats than the lower tidal flats at all transect lines.