In most agricultural soils, ammonium ($NH_4^+$) from fertilizer is quickly converted to nitrate ($NO_3^-$) by the process of nitrification which is crucial to the efficiency of N fertilizers and their impact on the environment. However, nitrification studies have been studied extensively in agricultural soils, not in a newly reclaimed tidal soil which show saline-sodic and high pH. Therefore, understanding the fate of nitrogen species transformed from urea introduced into reclaimed tidal soil is important for nutrient management and environmental quality. This paper reviewed studies regarding to transformation and fate of nitrogen sources such as urea under the circumstances of a reclaimed tidal soils located in a western coastal area.