In order to estimate the intracellular deposit of exogenous phosphorus in resting cells, the author studied P(32) incorporation into Salmonella 57S, Salmonella 57R, Staphylococcus albus, and Staphylococcus aureus under various conditions by using phosphate labeled by P(32) as exogenous source of phosphorus. The following results were obtained. 1). The process of phosphorus transfer from media into the resting cells of bacteria could be easily and accuratelly detected by adding phosphate labeled by P(32) into media. 2) The deposit of phosphorus in the resting cells was increased by addition of some substrates; (especially in the cases of glucose, ribose, glycerin, and pyruvic acid,) it showed remarkable increase. 3) From the viewpoint of duration for culture, it was observed the more increased deposit of P(32) in the cells in the early state of oulture, and also found the heigher rate of turn-over in the state. 4) It was found some differesce in the phosphorus diffusion due to physical factor between Salmmonella typhi 57 and Staphylococcus. It was assumed that the differences were caused by that of membrane structure between two species.