Vertical distribution of heterotrophic bacteria and physico-chemical characteristics were measuted in Kum River estuarine sediments. And interrelationship between heterotrophic bacterka and environmental factors was also studied. The type of sediment of Site 1 was silty clay, and sand at Site 2. Annual pH ranges were between 7.1 and 7.7 in the clay type sediment (Site 1) and 6.9-7.2 in the sand type sediment (Site 2). It was shown that organic matter contents were higher in the clay type sediment than those of sand type sediment. Redox potential values of sediments were decreased rapidly with depth at Site 1, but those of Sete 2 showed vertical fluctuation. Nitrogens(ammonia+amino acid-N, nitrate-N, nitrite-N) and phosphate in the clay type sediment showed higher values than those of sand type sediment. Annual distribution of heterotrophic bacteria were ranged $6.71{ imes}10^4$ cells/g dry wt. $-2.50{ imes}10^6$ cells/g dry wt. In the clay type sediment and $2.67{ imes}10^3$ cells/g dry wt. $-1.94{ imes}10^6$ cells/g dry wt. in the sand type sediment. Distribution of proteolytic, lipolytic, and amylolytic bacteria were decreased with the depth and the highest density was found in April and the lowest in January. Bacterial populations in sediments were closely correlated with such environmental factors as pH, redox potential, moisture content, organic matter contents, and inorganic nutrients such as nitrite-N and phosphate-P.