This study investigated the nitrate formation process, and mass closure of Particulate Matter (PM) were calculated over the urbanized area of Jeju Island. The data for eight water-soluble inorganic ions and nineteen elements in PM2.5 and PM10 were used. The results show that the nitrate concentration increased as excess ammonium increased in ammonium-rich samples. Furthermore, nitrate formation was not as important in ammonium-poor samples as it was in previous studies. According to the sum of the measured species, approximately 45~53% of gravimetric mass of PM remained unidentified. To calculate the mass closure for both PM2.5 and PM10, PM chemical components were categorized into secondary inorganic aerosol, crustal matter, sea salt, trace matter and unidentified matter. The results by the mass reconstruction of PM components show that the portion of unidentified matter was decreased from 52.7% to 44.0% in PM2.5 and from 45.1% to 29.1% in PM10, despite the exclusion of organic matter and elemental carbon.