Effect of phosphate fertilizer application levels on the dry matter accumulation and the nutrient dis-tribute of rice was studied by field experiments in Jilin Province. The results showed that application of phosphorusfertilizer increased grain yield significantly. According to linear and platform equation of yield and P application,maximum yield was 10 687kg/hm² when phosphorus fertilizer were 106.7 kg/hm². The trend of shoot dry matter andphosphorus accumulation of rice was the same at different growth stage. The shoot dry matter and phosphorus accu-mulation of P₁₂₀ treatment was the maximum after heading. The P translocation amount of steam sheath increased sig-nificantly by application of phosphorus fertilizer. The P translocation amount, translocation rate and rate of graincontribution of P₁₂₀ treatment was the maximum. The P partial fertilizer productivity, P agricultural efficiency and Precovery efficiency of rice decreased significantly with the increase of phosphorus application. Combined the yieldand benefit, nutrition absorption and P fertilizer use efficiency, the optimal economic phosphate application was 134.0 kg/hm².