The Yellow River Delta wetland is the largest wetland ecosystem in the warm temperate zone of China and it is one of the most active regions of land-ocean interaction among the large river deltas in the world.. To restore the degraded wetlands in the Yellow River Delta, freshwater was supplied during the flood season from June to July. In order to explore the effect of wetlands restoration on the soil organic carbon and nitrogen, the changes of pH value, electricity conductivity, soil organic carbon (SOC), total nitrogen (TN), NH₄⁺-N and NO₃^--N in the degraded and restored reed wetlands of Yellow River Delta were anlysed. The results showed that: (1) pH values generally decreased in the two soil layers and the electrical conductivity significantly declined (P<0.05) with the increasing practice time. It indicated that providing freshwater reduced the salt obviously. Soil electricity conductivity in the lower soil layer (20-40cm) was lower than upper soil layer (0-20cm) in restored area. But it is the opposite trend in degraded sites comparing to the restored sites. (2) The SOC and TN in the 0-20cm soil layer increased with recovery time. The SOC and TN were (7.710±0.756) g/kg, (0.66±0.021) g/kg and (16.96±0.213) g/kg, (1.277±0.027) g/kg before and after seven years artificial restoration, respectively. The upper soil layer (0-20cm) had more SOC and TN than the lower soil layer (20-40cm) in the restored sites. But the concentrations of SOC and TN had no significant change (P > 0.05) in the two soil depth in degraded sites. (3) The NH₄⁺-N was higher than NO₃^--N in all sample sites. The concentrations of NO₃^--N in 3 years restored sites and NH₄⁺-N in 5 years restored sites was obviously lower than that in the degraded area (P<0.01). The ratios of C/N were between 4 and 8, suggesting that N concentration was not limiting soil decomposition rates. (4) Meanwhile, the correlation analysis showed that there were significant correlations among soil properties. SOC had significantly positive correlation with TN (r=0.947, P < 0.01). It suggested that the N was from the soil organic matter (SOM). The soil C ∶ N was significantly correlated with SOM. The significant positive correlations between NH₄⁺-N and pH value, electricity conductivity, SOC, TN were also found (P<0.01), while NO₃^--N and TN having negative correlations (P<0.05). The research provide base information for the evaluation of wetlands restoration and the degraded wetlands restoration practice. But further studies are needed to determine long-term changes in soil processes within the wetlands in the Yellow River Delta.