Vertical distribution of bacterial population and activities were compared between the muddy and sandy sediment of the tidal flat located in southern area of Ganghwa Island. The average of bacterial number and activities in mud flat was slightly higher than that in sand flat. Bacterial number was markedly increased at the sandflat during the investigation period, which seemed to be the result of increase of mud content. The number and activities of microorganisms in mudflat was comparable to that of the mangrove sediments. There was no differences in bacterial number with the depth, but the aminopeptidase activity and bacterial productivity were decreased markedly within 3~5 ㎝ depth of sediment due to the availability of carbon sources and molecular oxygen in pore water. The number and activities of microorganisms in mudflat did not correlated with the distribution of benthic microalgae; however, those in sand flat were closely correlated with the distribution of benthic microalgae. The distribution of marsh plant in the mudflat area might be the reason of the difference.