Abstract: The results showed that average available sulphur was 27.6?23.5 mg ·kg-1 in 372 cultivated soil samples of Fujian arable land.37.1% of the total samples was S deficient, 68.2% of total soil samples were S deficient or potential deficient.which suggested that sulphur was not enough in Fujian arable land.Sulphur in southeast territory was less than that in northwest territory.The content and distribution of available sulphur were different in main soil types of Fujian cultivated land.The analysis of soil absorbability of 10 soil sample showed that different soil had different absorbability to sulphur from 35.5% to 61.7% with the average of 46.6%, and a liner model (y = a+bx) was significant, fitting the aborption characters.And the ratio of sulphur absorbed and fixed by different soil could provide index for sulphur fertilizer application.The studies on sulphur components of 37 soil sample revealled the different ratio of soil organic and inorganic sulphur content in different utilized soils.