This paper briefly reviews the existing literature and uses evidence from three studies to demonstrate the occurrence of preferential pathways of P transport through soil. Studies conducted in the St. Lawrence lowlands, Canada, indicated that particulate P (PP-i.e., >0.45 mu m) is the main fraction of total P (TP) in tile-drainage water generated by storm events after periods of low rainfall. In the remainder of the year, the concentration of TP and P forms were related to soil texture, primary tillage intensity and frequency, and showed wide seasonal variations. For a study conducted in the UK under grassland, higher TP concentrations were found in near-surface runoff (0-30 cm) compared with concentrations measured in drainflow. Water passing through the artificial drainage system had a higher proportion of PP (43%) than water passing close to (<30 cm) or over the soil surface (31%). Installation of tile drainage in a poorly draining soil reduces P transfer by improving the infiltration capacity, thereby reducing overland flow volume and allowing P to be retained/sorbed by the soil matrix. Because of the absence of tillage, permanent grasslands accumulate P near the surface. We hypothesize that, if the soil P store is coincident with preferential flow pathways (either artificial mole drainage channels or natural macropores), permanent grassland will be vulnerable to transfer large amounts of P through subsurface pathways. Phosphorus transfer through preferential flow pathways may be particularly important after storm events that rapidly follow periods of drought and/or surface P inputs as inorganic fertilizer or manure.