Taitung is situated at southeast Taiwan, the terrain is long, north south the long shore township up to reaches the kind township, the length reaches 200 axioms. The longitudinal valley area has extends even, villages and towns and so on in Lu Yeh, Mt. Guanshan and pond, sea end for the agricultural essence area, west according to county and so on Central Mountain Range and Bingdong, Gaoxiong and Hualian is the neighbour among, eastern part the seacoast sierra spans, has Taitung near the sea, too in the hemp, Dong River, the success, the long shore and so on 5 townships -ville. County-wide total area 3.51,525 million hectares; Plain area area 22,,208 hectares, account for 6.32%; The hillside area 97,,567 hectares, account for 27.67%; The mountain area 2.31,75 million hectares, account for 65.93%. Although the plain and the hillside occupy in the area to be inferior to the mountain area 1/3, actually has the paddy rice and production the annona squamosa two big industrial crop, enjoys a good reputation entire. This article discusses concerns soil of distribution and the soil fertility condition the Taidong County, as well as applies fertilizer strategy of the recommendation analysis material achievement according to the soil fertility determination, provides the agricultural friend to refer. The soil is by the solid, the liquid and the gas three kind of matter is composed, the solid matter including the mineral substance, the organic matter and the microorganism and so on, the liquid matter mainly refers to the soil moisture, the gas is exists in the soil hole the air. These three kind of matter for provide the crops to have growth condition, also is the soil fertility material base.