By combining conventional statistics and and GIS spatial analysis, this paper quantitatively explored the main related factors for spatial distribution of soil organic matter, total N, available P and available K in Dehui County, a typical agricultural county in Northeast Plain. Results showed that, there were no significant differences for soil nutrients under different elevation group. There exist significant differences between slope degrees for soil organic matter and total N. Lower values of soil organic matter and total N concentrations were associated with larger gradient because of soil erosion. Slope factor have no significant effects on soil available P and available K. Soil type and land use type affected the spatial variability of soil nutrients obviously. Spatial distribution map of soil nutrients revealed that, after being divided into two parts along the Yinma River, for soil organic matter, total N and available K, samples in the eastern part have statistically lower values than those in the western part. However, there was no obvious changing trend for available P.