AbstractNitrification, the oxidation of ammonium ( ) to nitrite ( ) and to nitrate ( ), is a component of the nitrogen (N) cycle internal to the fixed N pool. In oxygen minimum zones (OMZs), which are hotspots for oceanic fixed N loss, nitrification plays a key role because it directly supplies substrates for denitrification and anaerobic ammonia oxidation (anammox), and may compete for substrates with these same processes. However, the control of oxygen and substrate concentrations on nitrification are not well understood. We performed onboard incubations with 15N‐labeled substrates to measure rates of and oxidation in the eastern tropical South Pacific (ETSP). The spatial and depth distributions of and oxidation rates were primarily controlled by and availability, oxygen concentration, and light. In the euphotic zone, nitrification was partially photoinhibited. In the anoxic layer, oxidation was negligible or below detection, but high rates of oxidation were observed. oxidation displayed extremely high affinity for both and oxygen. The positive linear correlations between oxidation rates and in situ concentrations and ammonia monooxygenase subunit A (amoA) gene abundances in the upper oxycline indicate that the natural assemblage of ammonia oxidizers responds to in situ concentrations or supply by adjusting their population size, which determines the oxidation potential. The depth distribution of archaeal and bacterial amoA gene abundances and N2O concentration, along with independently reported simultaneous direct N2O production rate measurements, suggests that AOA were predominantly responsible for oxidation, which was a major source of N2O production at oxygen concentrations > 5 µM.