The application of phosphorus(P)to soil can increase its availability to plants and alter P fractions in annual and perennial organs of Cordia trichotoma.If a por-tion of P accumulates in perennial organs in organic frac-tions it can be used in the next growth season,possibly decreasing plant dependence on P derived from soil fertiliza-tion.However,if P is preferentially accumulated in inorganic fractions in annual organs,plants will be more dependent on phosphate fertilization.This study aimed to evaluate the distribution of P fractions in organs of C.trichotoma grown on sandy soil treated with 120 and 360 kg P2O5 ha-1.The control was a zero application.After 24 months following fertilization,C.trichotoma seedlings were cut and separated into leaves,branches,stems and roots,dried,ground and subjected to chemical fractionation of P,which estimates fractions of total soluble P,soluble inorganic and organic P,lipid P,P associated ribonucleic acid and deoxyribonucleic acid,and residual P.P in annual organs,as leaves,accumu-lated preferentially in the soluble inorganic fraction in both treatments.In perennial organs such as stems and branches,P accumulated preferentially in the soluble organic frac-tion.The application of 300％of the recommended dosage(360 kg P2O5 ha-1)promoted the accumulation of P in solu-ble organic fractions which may contribute to annual growth the following season and be a strategy to reduce the depend-ence of 2-year-old stands on soil-derived P and on fertilizers.