In this study, the classes and structures of nitrogen species in coker gas oil (CGO) are characterized by electrospray ionization (ESI) Fourier transform ion cyclotron resonance mass spectrometry (FT-ICR MS) combined with Fourier transform infrared (FT-IR) spectroscopy. The results demonstrate that the m/z of basic and non-basic nitrogen compounds ranges from 180 to 560 and from 200 to 460, respectively. Six basic nitrogen compounds, N1 (a molecule contains one nitrogen atom, similarly hereinafter), N1O1, N1O1S1, N1O2, N1S1, and N2, are identified by their positive-ion mass spectra, and four non-basic nitrogen compounds, N1, N1O1, N1S1, and N2, are characterized by their negative-ion mass spectra. Among these nitrogen compounds, the N1 class species are the most predominant. Combined with the data of ESI FT-ICR MS and FT-IR, the basic N1 class species are likely pyridines, naphthenic pyridines, quinolines, and benzoquinolines. The most non-basic N1 class species are derivatives of benzocarbazole. The N2 class species are likely amphoteric molecules with pyridine and pyrrole core structures.