The effects of phosphorus application on soil phosphorus availability and phosphorus use efficiency in different cotton fields were clarified with pot experiment.Different levels of phosphorus treatments(P0，P150，P300，P600，and P1200)were set up to study the nutrient accumulation and phosphorus use efficiency of cotton under different soil treatments(clay soil，loam soil，sand soil).Results showed that the content of available phosphorus in different soil cotton fields increased with the increasing of phosphorus application at seedling stage and bud stage.At the time of seedling，comparing with control，the content of available phosphorus of clay soil，loam soil，and sand soil under the P1200 treatment increased by 80.94%，85.78%，94.41%，while at bud stage increased by 76.82%，85.10%，94.20%.At the seedling stage，the total phosphorus content of the soil reached the maximum under the treatment of clay P600，loam P1200 and sand P600.The total phosphorus content of clay，loam and sand in the bud stage reached the maximum at P1200 treatment.The soil phosphorus activation coefficient showed as clay soil>sand soil>loam soil at the seedling stage.The phosphorus activation coefficient in the bud stage was basically continuously increasing under clay and sand soil.The maximum value increased by 34.22% and 85.71%，respectively，compared with the control.The whole plant dry matter accumulation in different soil texture showed as clay soil > sand soil > loam soil.The total phosphorus content of plants was slightly lower than that of clay and it was the lowest in sand soil.The accumulation of phosphorus in whole plant of cotton showed the highest in clay soil，followed by loam and sand soil，and reached the maximum at P600，P300 and P600，respectively.Under different phosphorus levels，the apparent utilization of phosphate fertilizers was different in three soil textures，it reached the maximum at P150，P300 and P600 for clay，loam and sand soil，respectively，which increased by 16.84%，29.19% and 10.68% compared with P0.The physiological utilization rate of phosphorus in different soil textures under the same phosphorus level was ranked as sand > loam > clay.Therefore，the phosphorus should be rationally applied to the soil texture.The amount of phosphorus applied to the cotton field should be controlled at about 150 kg/hm² in clay soil，and in the loam soil and sand soil it should be controlled between 150～300 kg/hm² and 300～600 kg/hm² in order to promote soil phosphorus availability and cotton phosphorus absorption，thereby increasing the utilization rate of phosphate fertilizer.