1. The effect of the pH value on P32 absorption of leaves of three forest trees under the water culture is investigated. 2. The degree of the P32 absorption to the pH value is quite different in each forest tree. 3. The phosphorus contents are proved higher in the leaves of Quercus accutissima(the saw shaped oak) than in the leaves of Pinus densiflora(the red pine) and Lespedeza bicolar (bush clover). 4. Larger contents of phosphorus are found in acidity plots than in alkalinity. The leaves of treated plot of the pH 4 (red pine), of the pH 5.0 (bush clover), and of the pH 5.0-6.5 (saw shaped oak) have a higher nutrient capital as indicated by P32 compared with that of the other pH values. 5. It is also noticed that P32 absorption capacity is decreased with the higher pH values. 6. The content of P of leaves shows the lowest value in the plot of the pH 6.5 (pine), of the pH 7.5(bush clover), and of the pH 9.0(saw shaped oak). It is also noticed that the red pine is to do very well in acid cultivation and then follow bush clover and saw shaped oak in the order.