Two kinds of observational data, fluctuation and mean profile measurements, from a 325 m meteorological tower in Beijing, China, are used to evaluate local scales of velocity and temperature for higher heights by flux-gradient mean profiles and eddy-correlation techniques. A comparison of these methods each other was made in terms of vertical turbulence fluxes for momentum and heat at the same height. The vertical profiles of non-dimensional second moments,such as vertical turbulent fluxes of momentum and heat, velocity and temperature standard deviations, were derived by local similarity theory. The local similarity relations expressed that the vertical distributions of non-dimensional second-moment variables were found to be functions of z/A and z/h in the stable boundary layer and the function of z/Zi for the convective boundary layer, where A the local Monin-Obukhov (M-O) length, h the height of stable boundary layer and Zi the height of mixed-layer. These relations are shown to agree well with the observational data.