The degree of soil heavy metal pollution has uncertainty. This paper attempted to establish soil evaluation quality model based on the matter-element theory. The Yellow River beach of Zhengzhou was taken as the study region, soil samples were collected and six heavy metals of Cd, Hg, As, Cu, Pb and Cr were measured for evaluation. The results showed that: soil pollution levels in the Yellow River beach were between the clean and pollution, which suggested the pollution was low. The evaluation method could deal with monitoring data more scientifically and effectively and the evaluation of the results was more credible. It could also scientifically determine the level of heavy metal pollution of soil, distinguish and quantify the degree of pollution and avoid the subjectivity in evaluation process. Therefore, the evaluation method based on the extension matter-element theory is an efficient new method in assessing soil heavy metal pollution.