Total organic carbon(TOC), Total nitrogen(TN), and carbon and nitrogen stable isotopes were measured in the sediment and suspended parties in fresh lake water and saline estuarine water to determine the sources of Particulate organic matter(POM) in the sediments of the Youngsan river estuary. POM in the freshwater discharge water was mostly phytoplankton origin with little trace of terrestrial plants. POM from phytoplankton blooms formed in estuarine water in response to the nutrient enriched freshwater discharges was the most important sources of POM in the sediment near the dike, comprising more than 40% of the total organic matter. POM from freshwater phytoplankton and oceanic phytoplankton were also important sources of the sediment POM, and their contributions varied with the distances from the dike. Contribution of freshwater phytoplankton to sediment POM decreased from the dike to the outside of the estuary.