The oilseed cake, vetch, rapeseed straw, wheat straw and corn straw were buried in tobacco-planted soil. The decomposition rates, the variation of active organic C and N contents in the residues and the relationship between active organic C and N contents and decomposition rate were investigated. The results showed the decomposition rates of different organic materials were all high in the early period and then low in the late period. Among the organic materials, the decomposition rates ranked as oilseed cake 〉 vetch 〉 wheat straw and rapeseed straw 〉 corn straw. The decomposition rate was positively related to total N content (P〈0.01), but was negatively related to the active organic C/N ratio (P〈0.01). However, there was no significant relationship between decomposition ratio and active organic C content. With the proceeding of decomposition, the active organic C content and the total N content in rapeseed straw, vetch, wheat straw and corn straw all trended to increase, but the active organic C/N ratio trended to decrease. However, the variation of active organic C content, total N content and active organic C/N ratio in oilseed cake was on the contrary.