In this paper the correlation between cotton responses to phosphorus application and chemical analysis of soils is discussed, based on 126 experiments conducted in the State of São Paulo. The results indicate the possibilities of estimating the effects due to phosphorous fertilization on the basis of the amount of soluble phosphorus and soil acidity, by means of a multiple regression equation. Two methods of chemical analysis, utilizing respectively sulphuric acid 0.05 Nand oxalic acid + potassium oxalate N,as extractor of phosphorus, were compared in the correlation studies. Both method show advantages and inconvenients, mainly when applied specifically to the clay or sandy soils. It was suggested that another method, with extraction capacity intermediate to those discussed, would be more appropriate for fertilizer recomen-dations, irrespective of the soil types considered.