In order to analyze and evaluate the indexes of soybean tolerane to low phodphalt, and screen the important targets closely related to soybean tolerance to low phosphorus, this paper selected 41 soybean cultivars, and compared and analyzed their coefficient of low phosphorus tolerance, and carried out clustering analysis by NTSYS software on acid phosphatase activity of root tip with relavant plant high, amount of dry matter with low-P tolerance coefficient of phosphrous utilization rate. The results under the treatments of 2 umol/L (LP) and 1 000 umol/L (NP) showed: ①there were big differences in low-P tolerance coefficients among varieties with different genotypes: the low phosphorus tolerance coefficient of acid phosphatase activity of root tip (RAPA) of 22 varieties were 1.922 9~35.201 1, and low phosphorus tolerance coefficient of acid phosphatase activity of leaf blade (LAPA) of 32 species were 1.048 2~4.465 5,and plant high low phosphorus tolerance coefficient of 9 varieties were 0.923 1~1.000 0, and the phosphorus tolerance coefficient of dry matter amount of 17 varieties were 1.000 0~2.125 0, and low phosphorus tolerance coefficient of total phosphorus content (P%) of 28 species were 1.083 2~6.757 3, and low phosphorus tolerance coefficient of phosphorus utilization rate of 18 species were 1.005 4~3.308 6; ②there was significantly positive correlation (r=0.55,0.72,0.43) among RAPA, plant height, dry matter amount of related varieties and Phosphorous utilization efficiency with the coefficient of low phosphorus tolerance. ③The clustering analysis on the coefficient of low phosphorus tolerance between RAPA, plant height, dry matter amount, phosphorous utilization efficiency, etc. Phosphorous efficiencyrelated factors had identified soybean varieties with high, medium and no tolerance to low phosphorus. The above results indicated that the coefficient of low phosphorus tolerance of RAPA could be used as an important factor to affect low phosphorus tolerance of phosphorous efficiency, and also as a molecular assistant to screen soybean varietis with tolerance to low phosphorus.