Abstract: In this study, we determined the vertical distribution of N₂O emission rates in tea soils and its adjacent woodland soils. The results showed that total nitrogen contents, N2O fluxes and cumulative emissions in the tea garden and woodland decreased with the increasing depth of the soil layer, and their average values were greater in tea garden than in woodland. Generally, pH, soil water soluble organic nitrogen (WSON), soil microbial biomass nitrogen (MBN),  NO₃^--N and NH₄⁺-N contents had a downward trend with the increasing depth of soil layer. The WSON, MBN, NO₃^--N and NH₄⁺-N contents from each soil layer were greater in tea garden than in woodland, but the pH value in tea garden was lower than that in woodland. The N₂O emission rate was significantly positively related with TN, MBN and NH₄⁺-N contents, but not with pH value. The N₂O emission rate was significantly correlated with WSON content in woodland, but not in tea garden. The N₂O emission rate was significantly correlated with NO₃^--N concentration in tea garden, but not in woodland. WSON/TN and N₂ON/SMBN were averagely greater than in tea garden in woodland, and SMBN/TN was opposite. These results indicated that tea soil was not conducive to accumulate nitrogen pool, maintain soil quality and its sustainable use compared to woodland.