Particulate matter (PM) can have adverse effects on human health. Moreover, because the mechanisms of PM formation and behavior in the atmosphere are notably complicated, to reduce PM concentrations effectively and meet environmental standards, source-receptor relationships must be clearly understood. Stable isotope ratios can be used to detect chemical processes and distinguish sources. In environmental science, especially in research on aerosols, stable isotope ratios have proven to constitute a powerful tool for source identification. However, there are few long-term studies of isotope fractionation during secondary aerosol formation. In this study, stable nitrogen isotope ratios (d 15 N) of ammonia gas (NH 3), nitrogen dioxide gas (NO 2), nitric acid vapor (HNO 3), particulate nitrate (NO 3 À), and ammonium (NH 4 þ) in suspended PM (SPM) were analyzed to investigate seasonal trends and isotope fractionation during aerosol formation for long term sampling in Akita, Japan. The results indicated that d 15 N-NH 4 þ in SPM and d 15 N-NH 3 gas ranged from 1.3& to 38.5& (mean 16.1&) and from À33.6& to À0.0& (À16.9&), respectively. Furthermore, d 15 N-NO 3 À (SPM) and d 15 N-NO 2 and d 15 N-HNO 3 (gaseous) ranged from À4.6& to 4.8& (mean À0.5&), from À8.2& to À3.1& (À5.4&), and from À7.5& to 2.7& (À5.0&), respectively. The mean annual isotope fractionation factors for transformations from gaseous NH 3 to NH 4 þ in SPM, from gaseous NO 2 to gaseous HNO 3 , and from HNO 3 gas to NO 3 in SPM in the atmospheric environment were þ33.3&, þ0.5&, and þ4.9&, respectively. Isotope fractionation of NH 4 þ in SPM was much higher than that of NO 3 in SPM. As the chemical reaction from gaseous precursors progressed, d 15 N-NO 3 in SPM became steadily heavier.