Binary linear regression analysis technique was used to measure the endogenous phosphorus (P) outputs and true digestibility of P in wheat bran and soybean meal of growing pigs. Six Yorkshire×Landrace barrows with average initial body weight of (34.42±0.64) kg, were fed in the metabolic cage. According to a 6×6 Latin square design, the six diets with soybean mealglucosecorn starch based experimental diet with six P levels (0.12%，0.25%，0.28%，0.35%，0.47% and 0.54%) were formulated, in which the wheat bran and soybean meal were the P sources. TiO2 (0.1%) was included in the diets as exogenous indicator. Each experimental period lasted for 6 d with 4 d of adaptation and 2 d of fecal collection. The results showed that, there existed increasing linear relationships between endogenous P outputs and dietary P inputs (y=0.515 7x－0.013 3, R2=0.97, P<0.01), and the endogenous P outputs was 0.933 0 g/kg and true digestibility of P in wheat bran and soybean meal were 48.07% and 47.50% with regression analysis technique, respectively. There was no significant differences (P>0.05) in endogenous P outputs by analysis of fecal P sources; while, there was significant increasing linear relationship (P<0.01) between fecal P and dietary inputs of P. In conclusion, it was implicated that regression analysis technique was valid for estimating diets endogenous P outputs and true digestibility of P in wheat bran and soybean meal of growing pigs.