The　removal　of　wastewater　nutrients　in　the　modified　UCT　step　feed　process　was　investigated　when　treating　municipal　wastewater.　Based　on　experimental　data　under　steady-state　conditions,　the　equations　for　calculating　material　balances　of　COD,　nitrogen　and　phosphate　were　established.　These　three　material　distributions　in　the　system　were　also　evaluated.　The　results　indicated　that　with　stable　effluent　quality　and　good　capacity　of　resistance　to　shock　load,　the　effluent　concentrations　of　COD,　TN　and　TP　were　43.5,　8.51,　0.29　mg　·　L-1　on　average,　respectively,　which　the　first　level　A　discharge　standard　of　pollutants　for　municipal　wastewater　treatment　plant　was　met.　Furthermore,　according　to　calculation　equations　and　transformation　pathways　of　nutrients,　it　was　found　that　approximately　67.1%　of　nitrogen　was　successfully　removed　during　the　denitrification　process,　including　anoxic　denitrification　process　and　simultaneous　nitrification　and　denitrification　(SND)　process,　which　greatly　contributed　to　high　nitrogen　removal　efficiency.　COD　consumed　in　the　denitrification　and　phosphate　release　process　accounted　for　62.1%,　which　embodied　the　advantage　of　sufficient　utilization　of　influent　carbon　sources.　Both　nitrogen　and　COD　balance　ratios　were　as　high　as　99.8%,　which　confirmed　the　validity　of　equations　established.　Phosphate　removal　was　mainly　achieved　by　the　discharge　of　excess　sludge,　accounting　for　71.7%　of　the　total.　©All　Rights　Reserved.