Benthic foraminifera is the first kind of eukaryotes reported to carry on denitrification, which breaks the understanding of the eukaryotic metabolic way. Numerous studies have demonstrated that the contribution of benthic foraminifera to sedimentary denitrification exceeds the prokaryotes. Furthermore, benthic foraminifera stores large amount of nitrate intracellularly, which far exceeds the amount of nitrate in pore water. These findings challenge our understanding of the nitrogen cycle in sediments. The study of foraminiferal intracellular nitrate storage and denitrification is significant to figure out the metabolic way of eukaryote in anoxic environment and to quantify the balance of nitrogen in marine environment. The history of foraminiferal intracellular nitrate storage and denitrification study was discussed. In addition, the distribution of foraminiferal intracellular nitrate and denitrification rates in marine environment was also discussed. The latest research progresses about the related mechanism were also summarized. Finally, the problems and challenges in present and future studies were discussed.