The purpose of this study was to identify the controlling factors to construct tidal flat ecosystems having similar characteristics as natural ones. We transplanted the soil in a constructed tidal flat to a natural one and vice versa. Parameters monitored after these transplantations were silt content, organic matter, bacterial population and oxidation-reduction potential. Moreover, the relationship among silt content, organic matter and bacterial population was investigated by laboratory column experiment. The silt content, organic matter, bacterial population and vertical profile of oxidation-reduction potential in the soil transplanted from the constructed tidal flat to the natural one changed to similar values to those in the natural one. On the contrary, all the parameters for the soil transplanted from the natural tidal flat to the constructed one changed to similar values as those in the constructed one. The silt contents in these two transplanted soils were in proportion to the organic carbon contents and bacterial population. Similarly, the bacterial population in laboratory column experiment increased with the increase in silt and organic matter contents. It seemed to be important to select a place to enhance accumulative of silt and/or to maintain the silt content by hydrodynamic control of seawater in order to construct a tidal flat having similar characteristics as natural one.