Abstract: The main purpose of this paper is to show a kind of relation between ultraideals and two-valued finitely additive measures.Firstly,the properties of ultraideals are researched,and some equivalent conditions,that a ideal is ultraideals,are obtained.On the one hand,two-valued finitely additive measure is constructed with ultraideals;on the other hand,ultraideal is gotten with two-valued finitely additive measure.Furthermore,the consistence between them is proved.