A pot experiment was conducted to study the effects of magnesium on carbon and nitrogen metabolism of soybean at different nitrogen supplying levels. The results showed that the effects of magnesium at low nitrogen rate on N content, soluble protein, soluble sugar contents were not alike at different growth stage, although nodule dry weights raised, the yield and protein content of seeds decreased, however, the oil content was improved. The application of magnesium at medium and high nitrogen supplying levels promoted the uptake of N effectively, increased the soluble protein and soluble sugar contents, but the nodule dry weights of application magnesium at medium nitrogen supplying level decreased and the yield increased only a little despite the improved quality. Application of magnesium at high nitrogen supplying level raised nodule dry weights and soybean yield significantly, the quality of seeds was also improved. A pot experiment was conducted to study the effects of magnesium on carbon and nitrogen metabolism of soybean at different nitrogen supplying levels. The results showed that the effects of magnesium at low nitrogen rate on N content, soluble protein, soluble sugar contents were not alike at different growth stage, although nodule dry weights raised, the yield and protein content of seeds decreased, however, the oil content was improved. The application of magnesium at medium and high nitrogen supplying levels promoted the uptake of N effectively, increased the soluble protein and soluble sugar contents, but the nodule dry weights of application magnesium at medium nitrogen supplying level decreased and the yield only only slightly despite the improved quality. Application of magnesium at high nitrogen supplying level raised nodule dry weights and soybean yield significantly, the quality of seeds was also improved.