Abstract:Sulfer and nitrogen can only be assimilated and absorbed by plants in form of sulphate and nitrate in the soil, which are the products of a sequence of reduction reaction.The second step in the reduction of sulphate and nitrate is mediated by sulphite reductase and nitrite reductase, which contain the siroheme as a cofactor that plays an important role in biological activity of the two enzymes. This review highlights the synthetic process of siroheme and the important function of sulphur and iron elements that are related with siroheme.