A research was carried out to determine the role of Bacillus megaterium and soil pH in relation to phosphorus availability in soil using Sokoto Rock Phosphate. The experiment was laid out in completely randomized design (CRD) in the laboratory using three (3) treatments 0, 5 and 10ml of Bacillus megaterium replicated three times. The results obtained shows that there is no significance difference at (p<0.05) in phosphorus concentration in relation to inoculants and uninoculated treatments at 0ml, 5ml and 10ml using Phosphorus solubilizing bacteria, significant difference was only observed in relation to soil pH at 4 th , 5 th and 6 th weeks after inoculation with the highest available phosphorus of 0.8gkg-1 at 4 th week with a mean pH of 7.5. The study suggest that although, the trend and relative effectiveness of microorganisms in the soil are very complicated and unpredictable, the B. megaterium is not always effective at phosphorus solubilization as was observed in so many research elsewhere which may be affected by many factors, such as Phoshate Solubilizing Bacteria (PSB) used, nutritional status of soil and environmental factors. Therefore it was concluded that pH is important in improving the activities of phosphate solubilizing organisms. More research is needed to identify, screen and characterize more PSB for their ultimate application under field conditions.