Fluvo-aquic soil, yellow brown soil and red soil were selected to study the effect of added β-sodium glycerophosphate on the fractions of organic phosphorus and the content of available phosphorus by the incubation experiments. The results showed that with the increase of P concentration added to the soils, the contents of available phosphorus, labile organic phosphorus, moderately labile organic phosphorus and moderately resistant phosphorus of soils increased significantly under different incubation conditions, and there was no significant changes for the content of highly resistant organic phosphorus. In yellow brown soil, added β-sodium glycerophosphate could be transformed more easily from labile organic phosphorus into the fractions of moderately labile organic phosphorus and moderately resistant phosphorus in flooding incubation than in air-drying incubation. But in fluvo-aquic soil and red soil, the flooding incubation condition was in favor of fraction of moderately labile organic phosphorus and moderately resistant phosphorus transformed from added β-sodium glycerophosphate.