This research on the vertical structure of tidal current in shallow water near the Changjiang River estuary is based on a great deal of observation data of current obtained recently, and a simple mathematic model. The essential features of the structure are: (1) the maximum velocity decreases with depth, the shallower the water, the lower the velocity; (2) the orientation of maximum velocity continuously deviates from the surface to the bottom to the left at the western side of the mouth bar and to the right at the eastern side; (3) the time of maximum velocity leads steadily with depth; (4) in general, tidal currents rotate clockwise, the nearer the sea-bed, the narrower the ellipse of the tidal current; (5) the ratio W1/W2 varies non-linearly with depth, and is smaller in the middle layer than at the surface and bottom. Bottom friction is the main cause of the vertical structure. The research on the vertical structure of tidal current in shallow water near the Changjiang River estuary is based on a great deal of observation data of current obtained recently, and a simple mathematic model. The essential features of the structure are: (1) the maximum (2) the orientation of maximum velocity continuously deviates from the surface to the bottom to the left at the western side of the mouth bar and to the right at the eastern side (4) in general, tidal currents rotate clockwise, the nearer the sea-bed, the narrower the ellipse of the tidal current; (5) the ratio W1 / W2 varies non-linearly with depth, and is smaller in the middle layer than at the surface and bottom. Bottom friction is the main cause of the vertical structure.