A laboratory experiment was conducted in order to learn the effect of a number of organic matters on the ammonification and nitrification of urea, and the reaction of soil, applied to a loamy upland soil poor in orgnic matter(<1.5%, without plants 1.The ammonification of urea was most pronounced in one week period immediatly after fertilizer and water treated, after which a rapid decrease of it was followed showing no accumulation at the end of 3rd week. Owing to the accumlation of ammonium, pHs of treated soils were read 7.0 to 7.3 from 6.8~6.9. 2.Nitrification was also progressed rapidly in the first one week period so that the accumulation of NO$_3$-N surpassed that of ammonia during this period. After the 1st week the accumulation of N0$_3$-N was continuously increased showing the maximum at the end of 4 weeks following a sharp decrease at the end of 5th weeks. The accumulation of NO$_3$-N dropped soil pH from 6.8-7.0 to 6. 0-6.2,but the decrease of NO-N at the end of 5th weeks brought up soil pH to 6.4-6.6. again. 3.Amino acid fermentation byproduct rich in salt, paticularly chloride, slowed down the ammonification and nitrification of urea. 4.The application of organic matter diminished the acidifying effect of chemical fertilizers. The diminishing effect of soluble humic acid and amion acid fermentation byproduct showed greater than that of solid organic matter in this experiment, which might be own to the application of a rather small amount of water soluble organic matters. Rice straw powder among solid organic matters appeared to be the least in the diminishing effect above. It may be reasoned that these soluble organic matters decomposes rapidly so as to affect Soil pH, but solid organic matters, particularly the rice straw powder, form acidic humus.