Abstract: Organic matter is a primary index to judge soil fertility, and how to analyze the content of soil organic matter has important significance on the correct evaluation of soil fertility. The author analyzed the problems of current assay methods of soil organic matter in newly cultivated wasteland, and put forward the improved method. The results showed that the contents of soil organic matter according to the current standard (NY/T 1121.6—2006) was based on the particles (＜2 mm). The levels of soil organic matter declined by 22% (mean from 23.1 to 18.0 g/kg) when the gravels (＞2 mm) were included. While according to the technical specification of quality evaluation and grading in the cultivated land (DB33/T 895—2013), the productivity valuation of soil organic matter belonged to the low level (reduced from 0.84 to 0.4). This study provided reference for the accurate evaluation of soil organic matter content in newly cultivated wasteland.