The mangrove and the acid tidal flat soil constitute a common ecological system in the tropical and subtropical coasts of China. The areas of mangrove of China are about 2.3×103 ha. They have 38 species and 21 families. Their distribution gradually decreases from south to north. The leftover roots and leaves undergo decomposition to bring about acidification of soil after the mangrove dies. The main properties of the acid tidal flat soil are as follows:1. The soil texture is mainly middle loam to light clay with the physical clay (less than 0.02 mm in diameter) ranging from 30% to 82%;2. The total salt content is 0.3% to 4.2% and the content of SO₄^2- is 0-6 meq/100 g to 18.4 meq/100g;3. The content of organic matter is 0.4% to 11.8%, the C/N ranges from 11.3 to 44.5, the nutrient of phosphorus is rather low, and the CEC ranges from 9.1 meq/100g to 17.6 meq/ 100g;4. The pH ranges from 3.0 to 6.9.The developmental models are mainly to plant rice and to develop aquiculture. In utilization the disadvantageous factors are prominent. The management practices are to demarcate the cutting areas, to set up the protection areas and to promote researches on the ecological system of mangrove.