The enzyme activity in soil, the distribution characteristics of nutrient and the relationship of above were studied. The results showed that nutrient content and enzyme activity is the most in the surface layer of the soil, and decreases gradually with depth deeper. Nutrient content and enzyme activity is different because of different hill site, and low site is more than high site. Soil enzyme activity relates closely with organic matter, N and P. The relativity among different soil enzyme activity is marked. Therefore, the soil enzyme activity can be used as one of the indexes valuing soil fertility in Illicium verum forest.