Soil organic matter (SUM) is the most active material component in soil, what's more, it is significant for soil fertility evaluation and agricultural sustainable development. This paper tries to establish a regional SUM prediction model of Yang Jiaqiao town, Xiangtan county in Hunan province, which based on the data obtained in the field and SPOT-5 image with the help of remote sensing retrieval technique, and then get the regional distribution of SOM. The results show that the most SUM content in experimental area is higher than 3%, which indicates SUM plays an important role in spectral reflectance characteristics, then establish corresponding estimation model and test them after transferring the reflectivity spectral data. The paper analysis and comes to a conclusion that the most appropriate model is the second-order polynomial one of red band based on SPOT-5 image by comparing the models between SUM content and single band measured reflectance.