Through field experiment,two function equations of p fertilizer rates for the biggest benefit and the highest yields with the soil available P were gotten.The P recommendation rates for the biggest benefit and the highest yields under the different available soil P in Jilin province were determined.Through 74 field experiments conducted on the planosol soils,black soils and chernozem soils with the different soil P contents（2.1-81.2ppm）,we got the P rates for the biggest benefit and the highest yields and variation ranges between them（0-159 kg/ha and 10.1-12.5kg/ha.）.Through the two above results we found that the accuracy and precision was high on determining the optimum P fertilizer rates according to the soil available P contents.