Abstract: The soil organic matter (OM), nitrogen (N), phosphorus (P) and potassium (K), as soil primary fertility factors, always are effective indicator of soil fertility quality. In the present study, five subtropical paddy soils developed from different parent materials were selected, and take profiles samples with soil formation, analyzed the profile distribution of OM and NPK. The results showed that, the contents of OM differ significantly from various soil layers, as well as different parent materials. And they mainly concentrated on the plough horizon and precogenic horizon, with the lowest value in the waterloggogenic horizon. The contents of NPK decreased markedly with increasing soil depth. The capability of soil nutrient-supply varied with paddy soils developed from different parent materials, alkaline hydrolytic nitrogen between 5.55 with 7.26, available phosphorus was 1.04 to 6.31, and available potassium was 0.45 to 2.41. The capability of soil nutrient-supply also varied with every layer. The capability of soil nitrogen-supply of sub-waterloggogenic horizon and parent material layer was higher to other layers in granite sandy soil and yellow clayey soilⅡ, reddish yellow clayey soil. In alluvial sandy soil and yellow clayey soilⅠ, it was decreased with the increasing soil depth. It was similar of the capability of soil P and K-supply in profile with the different paddy soil. The rule was the surface higher, and the waterloggogenic horizon lower. There were significant correlation between accumulation coefficient and soil OM and the capability of soil N, P-supply. It was implied that accumulation coefficient also was one of soil fertility factors, like as soil organic matter and nitrogen, phosphorus, potassium, and so on. The contents of soil fertility factors decreased with increasing soil depth in different types of subtropical paddy soils, soil fertility of yellow clayey soilⅡwas higher, then was reddish yellow clayey soil and yellow clayey soilⅠ, the lowest was granite sandy soil and alluvial sandy soil.