Kinetics modelling was used to study the effects of different dietary phosphorus (P) levels on P metabolism in young sheep. An experiment was conducted with 12 Santa Inlambs receiving a basal diet of a hay-concentrate mixture. Different amounts of dicalcium phosphate were added to the basal diet, to give the following treatments levels of 0, 1.5, 3 and 4.5 g/animal/day. The isotopic dilution technique ( 32 P) was used for analyze four compartments: gastrointestinal tract, plasma, bone and soft tissues (liver, heart, kidney and muscle), as well as nutrient flows between them. All P flows showed a positive linear or exponential relationship with P intake. Both incorporation and reabsorption in bone and soft tissue increased with increasing P levels in the diet, with positive retention above 3 g/day. On the 4.5g P/day treatment, reduced P absorption and increased P in the faeces from dietary origin was noted. Three g/day of P treatment was sufficient to meet soft tissue requirements for young sheep. © 2008 Elsevier B.V. All rights reserved.