Abstract: Quality improvement and transformation of cultivated land is a new way to create cultivated land requisition-compensation balance and a new measure to enhance quality improvement of cultivated land. In order to implement decisions of government on cultivated land quality protection, reach balance between amount and quality of supplementary cultivated land and attain goal of "one occupation scheme of cultivated land with one corresponding compensation scheme and one occupation scheme of good cultivated land with one corresponding compensation scheme good cultivated land", status of cultivated land utility in Youxi County, potential of reserve resources and new cultivated land quality during land development and renovation were analyzed. Necessity of quality improvement and transformation of cultivated land and existing problems in implementing decisions of government were proposed. Some countermeasures and suggestions for quality improvement and transformation with the measure of stripping tillage-layer soil then reusing again were also put forward from the aspects of planning and layout, financial support, project design, supervision and management and mechanism development of management and protection.