The effect of soil water content on the transformation potential of N compounds derived from hydrolysis of urea applied in a reclaimed tidal soils which was saline-sodic was observed to evaluate nitrification rates of urea. Soil samples were collected from Moonpo series at the newly reclaimed area in Saemanguem. For the transformation potential of N compounds from urea (46% N), newly reclaimed tidal soils (RS) were amended with urea at the rates of 0, 10, and 20 kg $10a^{-1}$. With leachate obtained from the incubated RS in a leaching tube at $25^{circ}C$, urea hydrolysis and nitrification were measured for a total of 30days. The cumulative amounts of $NO_3{^-}$-N in each of the four soils treated with urea was linear with time of incubation. Results showed that increase in pH occurred with increasing application rate of urea and volumetric water content due to hydrolysis of urea. The total N in the RS was decreased with incubation time, indicating that rates of urea hydrolysis was influenced by soil moisture conditions. Also, the cumulative amount of nitrate in RS gradually increased with increase in time of incubation.