The estuarine wetland of Luoshijiang River, which flows into Erhai Lake in Yunnan province, was regarded as the typical research object. Sediment samples in the estuarine wetland of Luoshijiang River were collected by the cylindrical sediment sampler and the samples were from surface layer (0-10cm), middle layer (10-30 cm), and bottom layer (30-60 cm). The vertical distribution of total nitrogen, total phosphorus, and total organic material in dry and rainy season was analyzed and contamination risk assessment of sediment was accomplished. The results showed that: ① In dry season, average concentrations of total nitrogen in sediment on surface, middle and bottom layer at estuarine wetland of Luoshijiang River were respectively 1.734, 1.453 and 1.255 g·kg-1, the average concentrations of total phosphorus were respectively 1.085, 1.034 and 0.992 g·kg-1, the average concentrations of organic material were respectively 59.051, 47.730 and 42.133 g·kg-1. In rainy season, average concentrations of total nitrogen in sediment on surface, middle and bottom layer at estuarine wetland of Luoshijiang River were respectively 1.147, 0.948 and 0.895 g·kg-1, the average concentrations of total phosphorus were respectively 0.599, 0.523 and 0.519 g·kg-1, the average concentrations of organic material were respectively 53.098, 46.897 and 43.395 g·kg-1. ② Single factor pollution index, organic nitrogen and organic index assessment were used to evaluate the contamination level of sediment, the assessment results showed that: In dry season, the contamination level of nitrogen and phosphorus in sediment was on severe level, organic material contamination was on medium level. In rainy season, the contamination levels of ON and OI were medium, and that of PI was mild. Generally, the contamination levels of nitrogen, phosphorus and organic material in sediment tendency were as follows: dry season>rainy season, and the pollution index of each layer followed the sequence of surface layer > middle layer > bottom layer, and the most extraordinary contamination of them on surface layer was uncovered whatever the season was. ③ Pollution origin of estuarine wetland of Luoshijiang River in dry and wet season had great differences, it was mainly the exogenous source in dry season, but it was the internal source in wet season; The potential risk of release of nutrient salt of sediment in dry season was higher than the wet, and the risk in the surface layer was the highest.