Abstract: This paper took Tricholoma matsutake growing soil in Heilongjiang province as the research object,measured the physical and chemical properties, enzyme activity and microbial biomass of soil in different altitude respectively. The results showed that there existed certain differences with the basic physical and chemical properties of soil in different altitude. The activity of polyphenol oxidase, cellulose and acid phosphatase, ranged from 0.77-1.23, 0.62-1.39 and 1.52-2.58 mg/g, respectively, declined significantly with altitude; the activity of hydrogen peroxide enzyme in the upper part of the mountain was the highest (9.37 mL/g) but the lowest in the top part (5.85 mL/g), and it had significant difference in different altitude; the activity of urease in the lower part of the mountain (0.96 mg/g) was significantly higher than that in other sample plots, and it was significantly higher in the middle and upper part of the mountain than that in the top part (0.51 mg/g); the activity of protease in the middle (3.07 mg/g) and upper part (2.98 mg/g) of the mountain was significantly higher than that in other sample plots. The change of soil microbial biomass carbon and microbial biomass nitrogen showed the same regularity: the data in the upper part of the mountain was over that in the middle part, then over that in the lower part and was greater than that in the top part. Correlation analysis showed that soil enzyme activity and microbial biomass had significant (P<0.05) or very significant (P<0.01) positive correlation with soil organic matter, total nitrogen (except cellulose enzyme) and total phosphorus (except catalase), but had poor correlation with soil water content, pH value and total potassium.