The distribution of soil phosphorus (P) between different organic and inorganic forms depends on, among other factors, the tillage systems. The evaluation of soil P fractions is essential to determine if they are related to available P. The objective was to characterize the P forms from a soil under no tillage (NT) and conventional tillage (CT). Soil samples were taken at 0-5, 5-10 and 10-20 cm, depth from a fine, mixed, thermic Petrocalcic Paleoudoll, after 8 years under NT and CT. Inorganic and organic P was measured in the anion exchange membrane (AEM), NaHCO3, NaOH, NaOH after sonication, HCl and residual fractions extracted sequentially. Microbial P was determined by fumigating with chloroform after P extraction with AEM. The tillage systems did not affect the total P content but the distribution of P among fractions changed between NT and CT. No tillage system had significantly higher microbial P at all soil depths and ranged from 34 mg P kg(-1) at 0-5 cm. to 10 mg P kg(-1) at 10-20 cm. In the upper 10 cut of soil, NT tended to have higher AEM-Pi and NaHCO3-Pi comparing to CT system. The increase in AEM-Pi was closely related to organic carbon increases and pH decreases. The was a consistently higher concentration of NaOH-Po but the increase was significant al 5-10 and 10-20 cm, and represented on average about 35% of total P. The residual P which was considered mostly organic was also an important pool in both NT and CT, and accounted for about 30% of total P. Therefore, P availability is mainly controlled by organic P which makes up a larger proportion of total P. (c) 2008 Published by Elsevier B.V.