This research was carried out to determine the effect of dietary calcium(Ca) levels(low : 0.29, medium : 0.65 and high : 1.07%) on the digestibility, excretion and retention of nitrogen(N) phosphorus (P) in pigs fed diets supplemented with phytase(750U/kg). Twelve growing-finishing pigs(average body weight: 35kg) were divided into 3 groups and these pigs were reared in metabolism cage. After 10 days adaptation period, N and P balance experiments were carried out for 4 days. The results were summarized as follows ; 1. The High-Ca group was lower than the others in digestibility of P(Low-Ca and Medium-Ca group). 2. The amount of daily excretion of urinary N were 19.6g in Low-Ca group and 16.7g in high-Ca group. The High-Ca group was the lowest(22.71%/d) in the total N excretion. 3. The High-Ca group was the highest and the Low-Ca group the lowest in fecal P excretion. The urinary P excretions per day were 1.90g in Low-Ca group and 0.04g in High-Ca group. The medium-Ca group showed the lowest total P excretion(4.57g/d). 4. The N retention of the High-Ca group(20.50g) was greater than that of the Low-Ca group and Medium-Ca(5.02)g was the highest and the Low-Ca groups(3.92g) was the lowest in the P retention. These results indicate that dietary Ca level was an important factor influencing N and P utilization in pigs.