［Objective］ The variation pattern of soil nutrients along the altitude gradient and the correlation between various factors in Dayao Mounatins of Guangxi Zhuang Autonomous Region were analyzed in order to provide scientific guidance for study of the distribution pattern of subtropical montane forest communities and forest hydrological mechanisms. ［Methods］ The nutrients of the surface soils （0—10 cm and 10—20 cm） at different altitude gradients in Dayao Mountain were analyzed using One-way ANOVA and multiple comparisons. ［Results］ ① The physical and chemical properties of forest soils in Dayao Mountain showed significant spatial heterogeneity along the altitude gradient. The maximum water holding capacity， soil organic matter， total nitrogen， and hydrolyzed nitrogen content of the soil showed a fluctuating increasing trend with altitude， with their coefficients of variation all exceeding 40%， indicating pronounced spatial heterogeneity. The soil bulk density and pH value showed a fluctuating decreasing trend along the altitude gradient， while the total phosphorus and total potassium contents showed no significant difference along the altitude gradient. ② In the vertical profile， the soil organic matter， total nitrogen， and hydrolyzed nitrogen contents in the 0—10 cm soil layer were 65.21%， 57.07%， and 55.24% higher than those in the 10—20 cm soil layer， respectively， showing a typical “surface accumulation” pattern. ③ Correlation analysis showed highly significant correlations （p<0.01） between soil organic matter and indicators such as soil bulk density， total nitrogen， and hydrolyzed nitrogen， suggesting that soil organic matter can effectively improve soil structure and promoting material cycling by reducing soil compactness， enhancing colloid adsorption， and stimulating microbial mineralization， thereby improving aggregate stability and nutrient availability. ［Conclusion］ The physical and chemical properties of forest soils in Dayao Mountain show significant spatial heterogeneity along the altitude gradient. Organic matter， total nitrogen， and hydrolyzed nitrogen contents increase significantly along the altitude gradient （the coefficient of variation >40%）， and are more than 50% higher in the 0—10 cm soil layer than in the 10—20 cm soil layer， showing a typical “surface accumulation” pattern. Organic matter is significantly correlated with bulk density， nitrogen， and other soil indicators， indicating that it can effectively promote soil nutrient cycling by improving soil structure.