Lemon flowers contain the highest % of P of any stage in the fruiting process. The % of P in the dry matter of lemons (not tree-ripe fruit) decreases with increasing maturity of the fruit. Lisbon lemons of a given size or dry weight contain less P than Eureka lemons grown under the same environmental conditions. The % of P in the dry matter of Valencia orange pulp was 0.1853, in Washington navel orange pulp 0.1958, and in lemon pulp 0.2390 (averages). The outer portion of the dry matter of the peel of oranges contains a greater % of P than the inner portion in both the stem and tip halves. The values for the tip halves exceed those for the stem halves. Analysis of healthy citrus leaves from trees in the field showed the dry matter of Eureka lemon leaves to contain 0.09-0.1656% of P, Lisbon lemon leaves, 0.095-0.1875%, Washington navel orange leaves, 0.1125-0.125%, and Valencia orange leaves, 0.075-0.125%. Mottled citrus leaves in every case contained markedly higher percentages of P than healthy leaves. The percentages of inorganic P in citrus leaves exceed in every case the sum of those of the organic and phospholipid fractions.