The well-aerated forest soils are an important sink and source of atmospheric methane (CH₄) and nitrous oxide sinks (N₂O), respectively. The increase in atmospheric nitrogen deposition is the main reasons for explaning the imbalance of carbon and nitrogen gas fluxes from forest soils. The coupling between soil CH₄ uptake and N₂O emission is complex including synergism, antagonism and radom, and the microbial mechanisms responsible for the regulation of soil available nitrogen to their interaction has not fully understood. In this paper, we reviewed the theoretical foundation of CH₄ uptake and N₂O emission coupling in forest soils, and the biochemical and microibal mechanisms involved in the effects N addition on soil CH₄ and N₂O production and consumption. Overall, the low level of nitrogen addition tends to promote soil CH₄ uptake and does not change soil N₂O emission in the N-poor forests; however, high level of N addition will significantly inhibite soil CH₄ uptake and promote soil N₂O emission in the N-rich forests. Exogenous N inputs regulate forest soil CH₄ uptake through the competitive inhibition and toxic inhibition, and increase soil N₂O emission through promoting soil nitrification and denitrification processes. Because of the uneven distribution of the N deposition manupulative experiment sites, the complex generation and comsuption of soil carbon and nitrogen fluxes, and the limitations of molecular biological techniques, the internal mechanisms responsible for the regulation of nitrogen to the interaction and coupling of forest soil carbon and nitrogen fluxes has not been clarified so far; moreover, the relationships between soil functional microbial communities and soil carbon and nitrogen dynamics has not linked. Future research should focus on the following aspects: (1) at the watershed scale, the driving mechanism of environmental factors to the coupling of soil carbon and nitrogen fluxes should be examined; (2) at the ecosystem scale, the regulation of N addition levels and forms to soil CH₄ and N₂O production and comsumption should be explored; and (3) at the molecular scale, the effects of N addition on the activity and composition of methanotrophs and ammonia-oxidizing bacteria communities in soils should be emphasized.