Abstract: In order to solve problems of waste and loss of materials caused by lack of effective control in coal enterprises, a tracking management system of underground materials based on Internet of Things was proposed. Three layers structure of the system was given including perception layer, application layer and network layer. Schemes of function design and technical realization of each layer were introduced. The system uses radio frequency identification technology and handled smart terminal to realize tracking management of underground materials during full life cycle, so as to reduce material waste and loss.