From May to November 2008, the seasonal variations of vanadium (V) and cobalt (Co) bioaccumulation of Suaeda salsa (S. salsa in middle marsh, MMS; S. salsa in low marsh, LMS) in the intertidal zone of the Yellow River Estuary were investigated. The results showed that the seasonal variations of V and Co contents in surface sediments of MMS and LMS were significantly different whereas those in the same marsh were similar. The V content in sediments of MMS or LMS was significantly higher than that of Co, and the coefficient of variations (CVs) during the growing season were 12.01%, 12.35% (MMS) and 4.08%, 4.94% (LMS), respectively. Geoaccumulation indices (I_geo) of V in surface sediments of MMS and LMS were mostly between 1 and 2, which could be classified as a moderately polluted level. The I_geo values of Co were mostly between 0 and 1, which could be classified as an unpolluted to moderately polluted level. The V and Co contents in different parts of MMS were generally in the order of litter > root > leaf > stem (P < 0.05), while those of LMS followed the order of litter > leaf > stem > root (P < 0.001). The transference of V and Co among different organs of MMS and LMS showed great difference. The R/S (root to stem), R/L (root to leaf), and S/L (stem to leaf) of V and Co in MMS were mostly greater than 1, whereas those in LMS were mostly less than 1. The accumulation factors (AF_s) of both V and Co in different parts (root, stem, leaf, and litter) of MMS and LMS showed AF_V > AF_Co, with the values being 0.31-1.32, 0.12-5.56, 0.08-1.23, and 0.38-0.65 times (MMS) and 0.14-0.84, 0.23-0.68, 0.34-0.77, and 0.43-0.56 times (LMS), respectively. The present study found that the differences of organic matter and Fe-Mn oxide contents in marsh sediments of MMS and LMS were the key factors resulting in the differences of their V and Co contents. Differences of the ecological and physiological characteristics, the water and salinity conditions in the habitat, and the ecological functions of V and Co between MMS and LMS showed significant influences on their transference, distribution, and bioaccumulation of the two elements. With increasing oil exploitation intensity and oil fuel usage, the V and Co (particularly for V) pollution in surface sediments of intertidal zone will be gradually highlighted, and the LMS can be used as the alternative species for marsh remediation resulting from V pollution.