Tea [Camellia sinensis (L.) O. Kuntze] is a highly phosphorus (P) deficiency-tolerant species, however, involving mechanisms have not been investigated so far. In this work, mechanisms for intrinsic efficiency of P utilization were studied in tea seedlings grown hydroponically without or with adequate P supply. The contribution of P reserve in cotyledons to the P nutrition of tea seedlings and the role of mature leaves were examined at two contrasting P supply levels in plants with intact or severed cotyledons. During three subsequent harvest intervals, distinct reduction of P content was observed not only in cotyledons, but also in the mature leaves, stem and roots of plants supplied with low P. In plants supplied adequately with P, in contrast, a continuous rise of P content was detected. It was concluded that the cotyledons of tea plants are a major source of P but not organic compounds for growth of the young seedlings.