The main purpose of this study were to estimate the benthic fluxes of dissolved inorganic nitrogen (DIN) from the sediment and denitrification rates in tidal flats of the Keum river estuary. Sediment specimens were collected by a core sampler from three stations along the Keum river estuary in April, August and December, 1999. The sediments were composed of 1.18 %, 29.34 % and 69.49 % of gravel and sand, sand and silt, respectively. The mean ignition loss of the sediment was found 6.7 % and its Oxidation Reduction Potential (ORP) was measured -12 mV. The total hydrogen sulfides was determined about 0.26 mg/gㆍdry. The estimated outflux of ammonium was found 11.2 m mole N/m²ㆍday from the sediment, whereas -1.09 m mole N/m²ㆍday of influx was obtained for nitrate and nitrite through the incubation experiment of sediment cores. Total DIN flux was 10.2 m mole N/m²ㆍday outflux from the sediment. From the incubation experiments executed with the flux studies, mean denitrification rate was found 30.6 m mole N₂/m²ㆍday measured by the direct assay of N₂ production technique. On the basis that DIN flux and denitrification rate in sediment of tidal flat of the Keum river estuary are may be effects to control the algal biomass in the coastal environment, it seems inevitable to pay more attention to investigate the flux of DIN and denitrification rate in tidal flat of the Keum river estuary.