Collected soil samples from different tidal flats and elevation in Chongming Dongtan wetland, then conducted sulfate-reducing bacteria (SRB) based on MPN method, determined organic matter content and calculated SO4(2-)/Cl- molar ratio, for the research on the distribution of SRB, relevance to soil organic matter content as well as influence of plant rhizosphere environment on SRB growth. The results show the distribution of SRB is ranked as middle flat > climax flat > bald flat. The same tidal flats at different depths, the SRB levels are shown as 51-52 cm > 21-22 cm > 81-82 cm, therefore 51-52 cm soil depth of Dongtan wetland is the suitable area for SRB to grow. However, in different tidal and depth, the distribution of organic matter content presents climax flat > middle flat > bald flat. From 21-51 cm, as the depth increasing, the organic matter content decreases while the amount of SRB significantly increasing, which indicates SRB utilizes the soil organic matter to carry out reduction reaction. The SO4(2-)/Cl- molar ratios of all soil samples are less than 0.05, indicating that SRB are actively engaged in sulfate reduction. The concentration of SRB in reed rhizosphere soil is the highest, showing that Phragmites australis rhizosphere environment in Dongtan wetland could enhance SRB growth, while the number of SRB in Spartina alterniflora rhizosphere environment is relatively lower than the non-rhizosphere environment, indicating that the rhizosphere effect has different effects on SRB in Dongtan tidal flats.