The spatial matching pattern of water and soil resources directly effects the sustainable development of regional agriculture and the sustainable use of resources. Regarding Dongying city and its counties in district of Yellow River delta as research area, the paper analyzed the different spatial distributions of water and soil resources in the area , constructed the matching calculation model, calculated the matching coefficient and divided the spatial matching degree of water and soil resources. The results show that the whole water and soil resources in the area presents the situation which soil resources are rich and water resources are scarce. The matching coefficient of water and soil resources in Dongying city is 1900 m3/hm2 which is below the average ratio of 300 m3/hm2 in Shandong province, and is far below the national average value of 17200 m3/hm2. Among the counties of Dongying City, the lowest coefficient in Lijin County is 700 m3/hm2 and the highest in Guangrao is 4200 m3/hm2. The difference between the two counties is 3500 m3/hm2. The matching degree of the research area on the whole presents that the south is high, the middle is low and the north is in the middle. The shortage of surface water resources and the finite underground resources are the major factors which lead to the lower spatial matching degree of water and soil resources in Yellow River Delta.