In this paper, we derive the CR Reilly's formula and its applications to studying of the fi
rst eigenvalue estimate for CR Dirichlet eigenvalue problem and embedded p-minimal hypersurfaces. In particular, we obtain the
first Dirichlet eigenvalue estimate in a compact pseudo-hermitian manifold with boundary and the fi
rst eigenvalue estimate of the tangential sublaplacian on closed oriented embedded p-minimal hypersurfaces in a closed pseudohermitian manifold of vanishing torsion.