In this study, we investigated the nitrification/denitrification rate and classification of output nitrogen of a sequencing batch reactor (SBR) system with the variation of COD loads ; COD loads of 0.3, 0.4, 0.6, 0.7, 0.8, 1.0 and $1.2kgCOD/m^3{\cdot}d$ were tested to determine the optimum conditions for the operation of the SBR and increase its nitrogen removal efficiency. As the COD loads increased, the nitrification rate at aerobic(I) period and the denitrification rate at anoxic(I) period were decreased. With the variation of COD loads, the amounts of nitrogen removed in the clarified water effluent were 63.9, 54.2, 34.7, 22.5, 13.7, 12.5 and 26.5 mg/cycle, respectively. The amounts of nitrogen removed during the sludge waste process were 19.5, 26.6, 41.0, 47.3, 58.1, 72.4 and 88.1 mg/cycle, respectively. The amounts of nitrogen removed by denitrification were 66.8, 69.3, 68.9, 56.5, 39.5, 7.3 and 0.0 mg/cycle, respectively, indicating that COD load more than $0.7kgCOD/m^3{\cdot}d$ decreases the amounts of denitrified nitrogen. The nitrogen mass balances were calculated as the percentages of nitrogen removed in the clarified water effluent or by denitrification and sludge waste processing in each cycle of SBR operation and were 99.0, 98.5, 95.4, 82.1, 73.0, 60.5 and 74.8% for COD loads of 0.3, 0.4, 0.6, 0.7, 0.8, 1.0 and $1.2kgCOD/m^3{\cdot}d$, respectively.