RNA, DNA and other phosphorus fractions were determined in the leaf and root of soybean plants different in phosphorus sensitivity grown in $NH_4-N,;NO_3-N$ and urea medium. The phosphorus sensitive cultivars contained higher ASIP (acid soluble inorganic phosphorus) than the tolerant cultivars with all nitrogen sources. ASIP was highest in the urea treated plants and lowest in the nitrate treated plants. Total phosphorus content was mostly affected with increase in ASIP. When ASIP increased, acid solsuble organic phosphorus(ASOP), phospholipids (L-P), RNA-P, residual phosphorus (R-P) tended to increase, while DNA-P showed little change. The percent RNA-P or DNA-P of total phosphorus in the nitrate treated plant was twice that in the ammonium treated plant, which were also higher in tolerant cultivars regardless of nitrogen sources. The percent ASOP in total acid soluble phosphorus $(ASOP/ASP{ imes}100)$ decreased as phosphorus sensitivity decreased. Indications are that phosphorus sensitivity depends on the relative sizes of phosphorus metabolic pools. Total dry matter yield was negatively correlated with total phosphorus (r=0.84 significant at 0.01P), ASIP (0.84 significant at 0.01P) and residual phosphorus (0.69 significant at 0.05P). ASOP showed positive correlation with L-P, RNA-P and DNA-P but negative with R-P. RNA-P was significanly correlated only with L-P (0.63 at P=0.01). There was significant interaction (0.01) among nitrogen sources, cultivars and phosphorus metabolic pools. Phosphorus sensitivity and ammonium toxicity appear to be same in view of energy metabolism, that is, the former inhibits the conversion of ATP to ADP (energy releasing) through phosphate potential while the latter inhibits ATP formation (energy storing).