Phosphorus (P) is an essential nutrient in livestock production, involved in most metabolic processes in the body, and with an impact on bone development and growth. Diet supplementation with P can improve productivity, but at excess levels the P utilization can be low, and the high P excretion will lead to environmental pollution (Tamminga, 2003). P supplementation also adds substantially to the cost of feed. Using the isotopic dilution technique (Vitti et al., 2000), we have studied the effect of different P levels in diet on P absorption and excretion in Brazilian sheep, and identified the level at which true P absorption saturates.