Abstract: In this study, the objective was to investigate the identification indexes and methods for low nitrogen tolerance in soybean seedlings and to screen soybean germplasm with low nitrogen tolerance. A total of 234 soybean varieties from both domestic and international sources were used as experimental materials. Two nitrogen levels, low nitrogen and normal nitrogen, were established, and 12 indexes including stem diameter, plant height, petiole length, and relative chlorophyll content were measured after 24 days of treatment. The results revealed significant differences in the mean values of each index between the two nitrogen levels during the seedling stage of soybean. The mean value of the low nitrogen tolerance coefficient ranged from 0.48 to 1.38. Principal component analysis was conducted to transform the 12 indexes into 5 main components, with a cumulative contribution rate of 85.37%. An evaluation equation for low nitrogen tolerant soybean germplasm resources was formulated: D=0.48D₁+0.21D₂+0.13D₃+0.11D₄+0.08D₅. Based on the comprehensive evaluation value（D） of low nitrogen tolerance, the 234 soybean varieties were classified into five categories using cluster analysis, namely high tolerance to low nitrogen, low tolerance to low nitrogen, medium tolerance to low nitrogen, sensitive, and highly sensitive types. Eight soybean resources with high tolerance to low nitrogen, such as Tiandou, Baofeng 11, and Sheyang Banxiazi, as well as 11 highly sensitive germplasms including RaNiKuKaRa, Qiandou 1, and WDD01135, were identified through screening. Stepwise regression analysis indicated that the low nitrogen tolerance coefficient of plant height, total dry weight, petiole length, stem diameter, and underground dry weight could be used as the main indicators for identifying low nitrogen tolerance in soybean resources. The objective of this research was to develop an assessment framework for soybean germplasm resources exhibiting low nitrogen tolerance.Moreover, the study aimed to establish a theoretical foundation for the identification and selection of soybean varieties displaying reduced sensitivity to nitrogen availability.