This study was carried out to compare the toxicity of nano and micrometer particles with Cu and Zn on soil microbial community and metal uptake of buck wheat. In microcosm system, soil was incubated for 14 days after soil aliquots were artificially contaminated with 1,000 mg/kg Cu, Zn nano and micro particles, respectively. After then, buck wheat was planted in incubating soils and non incubating soils. After 14 days, we compared bioaccumulation of metal, and microbial carbon substrate utilization patterns between incubating soils and non-incubating soils. The enrichment factor (EF) values of incubating samples were greater than non-incubating soils. Dehydrogenase activity had been inhibited by Cu and Zn nanoparticles in non-incubating soil, as well as it had been inhibited by Zn micro particles in incubating soils. Results of biolog test, it was not significant different between nano particles and micro particles. It cannot be generalized that nanoparticles of metal are always more toxic to soil microbial activity and diversity than micrometer-sized particles and the toxicity needs to be assessed on a case-by-case basis.