The soil acidity affects soil nutrients. Sampling in Dinghushan monsoon evergreen broad-leaved forest, we find: (1) The pH values of all soil layers(0~20 cm, 20~40 cm, 40~60 cm) in Dinghushan monsoon evergreen broad-leaved forest are below 4.5. (2) The concentrations of all nutrients in soil samples analyzed decrease with the depth of the soil profile. Except for hydrolytic N, the concentration of available P, available K, exchangeable Ca and exchangeable Mg are all very low. (3) The nutrients in 0~20 cm soil layer are more easy affected by soil acidity than other soil layers. In 40~60 cm soil layer, the concentration of nutrient are not markedly correlative with soil acidity except for Ca. In January and April, the soil nutrients are more easily affected by soil acidity than in July and October. As for nutrient type, the content of exchangeable Ca, exchangeable Mg and available P are more significantly correlative with soil acidity than other nutrients.