Acid dry and Tidal land in East Kalimantan is one of the suboptimal land ecosystems, that needs to increase the quality of its fertility to support the production of citrus of the Borneo Prima variety. One of them with rhizosphere microbes can increase fertility, decomposition process and and as biological control agents to plant diseases. The aim of the study was to determine the abundance of rhizosphere fungi on citrus trees on dry acid and tidal soils and their relationship with soil physico-chemical factors. Rhizosphere fungi was isolated from the soil around citrus plant roots, East Kalimantan were analysed for their abundance and their correlation with soil physio-chemical factors. The results showed that found 29 rhizosphere fungi. The highest importance value index was found TR25 rhizosphere fungi isolates in the acid dry land block A and TR 17 in block B. The highest importance value index is at TR1 in block A tidal land, and TR23 in block B. Principal Component Analysis results showed that there is a strong relationship between the abundance of rhizosphere fungi and soil physicochemical. The highest number of rhizosphere fungal colonies was on tidal land B. The number of colonies was directly proportional to humidity.