Abstract: A 3 factorial pot experiment, with 2 phosphorus levels, 3 soil water contents and 4 winter wheat cultivars was designed to compare the P efficiency, P uptake efficiency and P use efficiency of different cultivars at Olsen-P 3.2 mg ·kg-1 of soil, and as influenced by soil water content. The results indicated that two cultivars, Xiaoyan54 and 81 (85), had high P-efficiency in Olsen-P 5～7 mg·kg-1 soil and did not show higher P efficiency (relative biomass of -P/+P condition) in lower available P soil at the seedling stage. Although P uptake efficiency in these two wheat cultivars were significantly higher than those in cultivars NC37 and Jing411, there was relatively lower P use efficiency in the Xiaoyan54 and 81(85) than that in Jing411. Therefore, no significant difference was observed among the four wheat cultivars. Soil water content had a substantial impact on P uptake and P use efficiency in all 4 cultivars.