To investigate the influence of cosubstrate supplement and ammonium sulfate on lignin degradation by Pseudomonas diminuta KM-4-2, isolated in the laboratory, the strain was cultured on the lignin media which contained lignin as a source of carbon and the culture filtrate was analyzed by Sephadex G-75 column chromatography. It was found that polymerization was not appeared unlike wood-rot fungi. When the carbohydrates were added, the peak of lignin at 280nm by UV scanning spectra of the filtrate, was significantly increased. In order to determine the effect of ammonium sulfate on the ligninolytic activity, the isolated strain was incubated in the media containing 0.1%, 0.25% and 0.5% of nitrogen concentration in the Warburg flask and the rate of oxygen uptake was esitmated by Warbuge Respirometer. As a result, the activity was maximum at 0.1% of nitrogen concentration and thereafter decreased in parallel with nitrogen concentration.