The distribution of particulate organic carbon and nitrogen (POC and PON) and chlorophyll a of particulate organic matter was investigated in the southwestern East Sea in August and October 1995. The upwelled 'cold water mass' with temperature less than 14$^{circ}$C occurred near the Campo coast in August. At most of the onshore stations, concentrations of POC and PON were high in surface water, rapidly decreased with depth down to 30 m and then remained constant. Differences in their concentrations between surface and bottom waters were larger in August than in October. At the offshore stations, POC and PON were higher in surface than in deep waters though the differences in concentration were small. The highest, vertically integrated inventories of POC, PON and phytoplanktonic carbon in the upper mixed waters of the onshore stations occurred in August. The mixed layers at onshore stations showed relatively high percentages of POC, PON and chlorophyll a in total suspended matter, low ratios of POC to chlorophyll a and high inventories of phytoplanktonic carbon, compared with the values at offshore stations. These phenomena were more obvious in August, when cold water mass developed strongly, than in October. These results indicate that primary production plays a significant role for the budget of particulate organic matter in the upwelled cold water mass of the southwestern East Sea.