This paper investigates preliminarily spatial distribution soil organic matter (SOM), nitrogen (N) and phosphorus (P) and its environmental influence in wetland soil of different vegetation landscape in the Yellow River Mouth. The result shows the SOM and total nitrogen (TN), efficient N, efficient P in top layer soils of different vegetation district have significantly different content, The SOM is shown as Calamagrostis epigeios wetlands > Phragmites cmmunis wetlands > Tamarix chinensi wetlands above tidal > Suaeda salsa wetlands in high tidal > Tamarix chinensi wetlands in high tidal > tidal flats, the arrange of the TN and efficient N content is the same except that the content in Suaeda salsa wetlands in high tidal is heavier than Tamarix chinensi wetlands in high tidal. In different vegetation landscape wetland types the vertical change of soil nutrients are obvious except for p, gradually decrease from the upper to the lower. This case reflects the function of the vegetation on the wetland development of soil and proves the wetland soil has the characteristic of new born and bad degree of development. SOM, TN, efficient N and efficient P content in wetland soils have significantly positive correlation, but TP have no correlation with them but efficient p. The contents of TN in wetland soils range from 58~1480 mg/kg, total average content 408 mg/kg, average content of above 30 cm is 625 mg/kg. The range of TP content in the soil is 372~1042 mg/kg, total average is 569 mg/kg, average content of above 20 cm is 611 mg/kg. According the P it occurs mainly as calcium phosphates, and the validity is lower, therefore, N and P in the new born wetlands cannot produce serious impact on the environments at present.