Before starting the experiment, initial soil pH, organic carbon, cation exchange capacity (CEC), available P were determined separately. Two soils viz. acid and non-calcareous of contrasting physical and chemical properties were used (Zaman et al., 2015). Approximately 40 kg soils from each location (Madhupur for acid soil and BAU farm for non-calcareous soil) were collected from 0-15 cm depth of selected fellow land for the experiment. The samples were made free from plant residues and other extraneous materials, air dried, ground and sieved through a 2 mm sieve. 500g sieved soil from each source was preserved in a polythene bag and the physical and chemical properties were determined following standard procedure (Page et al., 1982). Eight kg processed soil was taken in each earthen pot of 23 cm in height with 30 cm diameter at top and 18 cm at bottom leaving 3 cm from the top. Forty five days old stevia seedlings (Stevia rebaudiana Bertoni) were collected from BRAC biotechnology laboratory, Joydebpur, Gazipur and used for the experiment. One stevia seedling was planted in each pot during 1st week of March, 2012. N, K, S, Zn and B were applied as basal doses @ 250, , 200, 30, 3 and 1 kg ha-1 from prilled urea, MoP, gypsum, zinc sulphate and boric acid, respectively (Zaman, 2015). Six levels of P viz. 0, 25, 50, 75, 100, and 150 kg ha-1 were applied from TSP. Nitrogen was applied in equal three installments, 1/3rd during pot preparation, 1/3rd at 15 days after planting (DAP) and 1/3rd at 30 DAP. The experiment was laid out in completely randomized design with three replications. Intercultural operations like irrigation, soil loosening, weeding, insect pest control, removal of flowers etc. were done as and when necessary. Data were collected at 15, 30, 45 and 60 DAP. The crop was destructively harvested at 60 DAP. After harvesting the crop, leaf samples were separated, cleaned, dried for 72 hours, weighed, ground and stored. Plant heights, number of branches and leaves, leaf area, leaf fresh and dry weight were studied. Phosphorus content of stevia leaf was determined colorimetrically using SnCl2 as a reducing agent (Page et al., 1982). Uptake was calculated from P content and leaf dry yield. PUE (grain yield per unit P added) was also calculated (Moll et al., 1982). Phosphorous uptake, utilization and use efficiency were calculated following the below mentioned formulae: Phosphorus Use Efficiency (PUE) = Yield (kg) / P in soil (kg). Phosphorus Uptake Efficiency (PUPE) = P in plant (kg) / P in soil (kg). Phosphorus Utilizati on Efficiency (PUTE) = Yield (kg) P / in plant (kg). The mathematical calculation of fertilizer P uptake, utilization and use efficiency was described as: Fertilizer P use Efficiency (FPUE) = (Fertilize d pot yield - control pot yield) / P applied. Fertilizer P Uptake Efficiency (FPUPE) = (P in fertilized plant - P in control plant) / P applied. Fertilizer P Utilizati on Efficiency (FPUTE) = (Yield of fertilized pot - yield of control pot) / (P in fertilized pot - P in control pot). Phosphorus requirement and critical P content of stevia was also estimated following Chowdhury, 2000. The results obtained were subjected to statistical analysis using standard method of analysis (Steel et al., 1997). The differences among the treatment means were compared by using Duncan Multiple Range test (Gomez and Gomez, 1984).