The change of soil organic matter under vegetation restoration on the eroded red soil in Xingguo County, Jiangxi Province was studied, based on the soil samples collected in 2001 and 2011. The results showed that the various vertical structure of vegetation made the change of soil organic matter different, the restoration degree under various vegetation structures in the order was: forest, shrub and grass structure (8.0 g/kg) > forest and grass structure (-0.1 g/kg) > pure forest structure (-5.8 g/kg) , which was caused by the quality of the litter. The soil organic matter in surface soils (0-10 cm) derived from phyllite, red sandstone and granite parents changed 8.7 g/kg, -0.5 g/kg and -3.1 g/kg, respectively. Soil particle was the one of the main factors influenced soil organic matter change, which was significantly correlated with the change of clay contents (P < 0.05). Furthermore, the soil erosion under the forest was also affecting the change of soil organic matter.