[Objective] The soil nutrient characteristics and influencing factors of surface soil gully erosion for low hilly terrain in the black soil area were studied in order to provide data and theoretical support for the rational use of land resources, accurate management of soil fertility, and restoration of degraded soil in the black soil area. [Methods] Surface soil gully erosion for different types of eroded ditches in Yanshou County, Heilongjiang Province was determined by measuring and analyzing soil samples from the 0—40 cm layer in each part of the erosion gully. [Results] ① The contents of soil organic matter, total nitrogen, total phosphorus, total potassium, available phosphorus, available potassium, and alkali hydrolyzable nitrogen were significantly different (p＜0.05) for different erosion gully types compared with the check treatment. As an erosion gully developed, soil organic matter decreased in the 0—40 cm layer, and the contents of total nitrogen, total phosphorus, total potassium, available phosphorus, available potassium, and alkali hydrolyzable nitrogen also decreased. These nutrient contents were significantly different (p＜0.05) in different soil layers. Soil nutrient contents decreased with increasing depth. Because of erosion deposition, the contents of soil organic matter, total nitrogen, total potassium, and alkali hydrolyzable nitrogen decreased dramatically at the head of the gully, and at the same time, the contents of soil organic matter, available phosphorus, and available potassium decreased slowly. ② The soil degradation index followed the order of CK＞A₂＞A₁＞A₃ in the 0—40 cm layer as erosion gullies developed, and the soil was gradually degraded. [Conclusion] Soil nutrients had an overall significant negative correlation with bulk density, and soil nutrients were positively correlated with water stable aggregates and clay content. Soil profile differences were the fundamental reason for the variation in soil nutrients. Erosion gully development was the secondary reason for nutrient changes. The contents of soil organic matter, total nitrogen, and total potassium were also affected by positional differences.