Through pot experiments，the differences in dry matter weight，chlorophyll content，carotenoid content，nitrogen accumulation，and phosphorus accumulation of 32 winter wheat varieties in Xinjiang under low -phosphorus and high-phosphorus conditions at seedling stage were studied to screen out the varieties with high phosphorus utilization efficiency.The results showed that there were significant differences in chlorophyllcontent，carotenoidcontent，dry matter weight and accumulation of nitrogen and phosphorus among wheat varieties under low-phosphorus and high-phosphorustreatments.According to the clusteranalysis，Xindong No.4 and Xindong No.53 showed the largest increase in phosphorus accumulationafter phosphorusapplication，and the response to phosphorus was relativelysensitive，indicating that these two varieties are phosphorus-efficient varieties under high-phosphorus conditions；Xindong No.5 had the largest accumulation of phosphorus under low-phosphorus conditions，which was a phosphorus -efficient species under low-phosphorus conditions，and thechlorophyll content of Xindong No.5 was most sensitive to phosphorus；under high -phosphorus conditions，Xindong No.9，XindongNo.18，XindongNo.19，XindongNo.28，XindongNo.33，XindongNo.35，Xindong No.49 and Xindong No.52had higher phosphorus accumulation，which were more efficient varieties under high -phosphoruscondition；XindongNo.6，XindongNo.12，XindongNo.20，XindongNo.23，Xindong No.24 and Xindong No.26 had the lowest phosphorus accumulation under high-and low-phosphorusconditions，which were low -efficient varieties.