Worldwide, cyst nematode(Heterodera glycines Ichinohe) is the most destructive pathogen of cultivated soybean. In the USA, current annual yield losses are estimated to be nearly a billion dollars. Crop losses are primarily reduced by the use of resistant cultivars. Nematode populations are variable and have adapted to reproduce on resistant cultivars over time because resistance primarily traces to two soybean accessions. It is important to use diverse resistance sources to develop new nematode resistant cultivars. Soybean PI 494182 is a recent introduction from Japan and found to be resistant to multiple nematode populations. It is yellow seeded and maturity group 0. We have determined inheritance of resistance in PI 494182 using $F_{2:3}$ families derived from cross PI 494182 X cv. Skylla. Skylla is a susceptible parent. Three nematode populations, races 1, 3, and 5, corresponding to HG types 2.5.7, 0, and 2.5.7 were used to bioassay 162 $F_{2:3}$ families in greenhouse experiments. Based on Chi-square tests, a two-gene model is proposed for resistance to race 1 and a three-gene model is proposed for conditioning resistance to both races 3 and 5. Correlation coefficient analysis indicated that some genes conditioning resistance to races 1, 3, and 5 are shared or closely linked with each other. These results will be useful to soybean breeders for developing soybean cultivars for broad resistance to nematodes.