Seasonal and stational variation of SS and COD were investigated from February 2008 to December 2010 and the relationship between them was discussed. During three years monitoring, SS decreased significantly (46% decline) possibly due to the increase of precipitation and thereby resulting salinity drop. COD on average was the highest in 2009. SS was the highest in autumn and the lowest in winter, and over 72% of SS was FSS. While SS is high in the upper sampling stations of the bay with shallow water, COD values do not show any relationship to the geomorphological characteristics. $COD_{ins}$, which was defined as COD after filtration, ranged 56%(winter) ~ 44.6%(summer) and showed no correlation with SS. It indicates that high SS concentration is not necessarily related to the high $COD_{ins}$. The seasonal $COD_{ins}$/SS data, which can be interpreted as COD density in SS, shows that SS in winter contains the dense COD materials compared to the other seasons.