Soil organic matter, total nitrogen, total phosphorus, total potassium, available nitrogen, available phosphorus and available potassium were chosen as the indexes, partial correlation analysis was used to determine the weights of the seven indexes, and then matter-element analysis model was applied to evaluate forest soil nutrients of Yushu. The results indicated that the situation of forest soil nutrients was favorable on the whole; except available phosphorus, the contents of other indicators were all reached abundant level, and the soil organic, nitrogen and available phosphorus were the main factors for soil nutrients. Improving soil nutrient balance was suggested, particularly to available phosphorus.