The aim of this study was to evaluate the effects of dietary phosphorus (P) level on apparent digestibility of nutrients in replacement heifers. Twenty-four healthy crossbreed heifers (Simmental × Chinese yellow cattle) with the body weight of (369.5±37.8) kg were selected and randomly assigned to six groups with four heads per group. The experiment groups were fed concentrations in equal amounts (3.50 kg/d) with six levels of P, which were 0.38%, 0.45%, 0.50%, 0.56%, 0.61% and 0.67% (dry matter basis), respectively, and the roughage was ad libitum. The experiment lasted for 30 days, which were divided into a 20-day preliminary trial period and a 10-day trial period. Feed and feces samples were collected during the last 7 days of trial period. The samples were tested for the contents of dry matter (DM), crude protein (CP), neutral detergent fiber (NDF), acid detergent fiber (ADF), P and starch. The results showed as follows: the P level of concentrate had no significant influence on the feed intake of DM, CP, NDF and ADF (P>0.05); the P intake increased as the increasing of P level of concentration, and the values of group 1, 2, 3, 4 and 5 were 0.37%, 0.41%, 0.44%, 0.47%, 0.50% and 0.54%, respectively, among which the difference were significant except group4 and 5 (P<0.05); the levels of concentrate P had no significant influence on DM, starch and CP apparent digestibility (P<0.05); the NDF and ADF apparent digestibility of group 5 were the highest. The results indicate that 0.37% of P level can satisfy the P need of replacement heifers, and 0.50% dietary P is optimum for NDF and ADF digestion in replacement heifers. ［Chinese Journal of Animal Nutrition，2011，23（4）：589 -596］