To provide theoretical basis for managing phosphorus fertilizers on cotton，the abundance-deficiency index(ADI)of soil available phosphorus and the appropriate phosphorus fertilizer application rates(APFAR)for cotton in China were studied. Regression equation between the relative yield and content of soil available phosphorus was established based on the published data of cotton phosphorus fertilizer experiments in different areas of China over 30 years. Improvement programs of available nutrients abundance-deficiency levels and the new applied formula based on “nutrient balance and targeted yield minus soil fertility yield” for determining the APFAR were employed. The results showed that the ADI(grade 1～6)of soil available phosphorus for cotton in the west of China were ≥62，27～62，11～27，4～11，2～4 and <2 mg/kg，respectively. ADI(grade 1～5)in the east of China were ≥44，16～44，4～16，2～4 and <2 mg/kg，respectively. As the targeted yield of ginned cotton was 1.0～3.6(seed cotton，2.5～9.0)t/hm² and the seasonal phosphorus utilization rate was 20%，the ranges of the APFAR(grade 1～6)were 0，23～81，45～162，68～243，90～324 and 113～405 kg/hm²，respectively.