Phosphorus (P) is an essential nutrient for all living organisms. P is mostly obtained from mined rock phosphate. However, existing rock phosphate reserves could be exhausted in the next 50-100 years. As Korea is totally dependent on imported rock phosphate, we should seek for solution to overcome the P depletion by efficient use and recycling. For this, this study suggested a P flow model to identify the location and flow route of P in urban area based on traditional material flow analysis. The type of P entering the urban areas are fertilizer, food and feed. Each type of P is used in agriculture, human consumption and animal husbandry. After going through each process, P is moved to waste management facilities within food waste, excreta and sewage. Some portion of P in waste are buried, incinerated and discharged, which can be reservoir of P in the future.