Authors studied the fertilizer value of ammonium hydroxide solution, And they obtained the following conclution. (1) Ammonium hydroxide is one of the suitable fertilizer for wheat plant while not suitable for rice plant in paddy field. (2) It is undesirable to contact the seeds with ammonia directly. (3) Evaporation of ammonia from soil surface will be negligible except volcanic ash soil. In the case of valcanic ash soil, the covering with soil of 2cm thickness will prevent volatilization of ammonia from soil. (4) Nitrification is in higher speed in the case of ammonium hydroxide than in the case of ammonium sulfate.