Field experiment was conducted to investigate the effect of vinyl mulch on phosphate availability of soil and fertilizer in 1982. Growth of tobacco was more vigorous at each level of phosphate treatment in vinyl mulched than in bare soil. There was significant culture x Phosphorus treatment interaction for the yields of cured tobacco leaves. These results indicated that vinyl mulch was effective to improve phosphate availability of soil and fertilizer. Increase in soil temperature and maintenance of bulk density suitable for Phosphorus diffusion by vinyl mulch were likely to Play major roles on Phosphate availability, but other unknown factors appeared to be involved.