Plant efficiency for phosphorus uptake and utilization may contribute to improve crop yield potential in situations of low P availability. Twenty nine soybean [Glycine max (L.) Merr.] cultivars were evaluated and classified in relation to the response to phosphorus (P) levels in nutrient solution. P uptake and use efficiency were estimated by the variables: shoot and root dry matter (DM) yield, P-concentrations and contents in plant parts and P-efficiency index (EI). The experiment was conducted in a greenhouse, during 1999, at Campinas, State of São Paulo, Brazil. The experimental design consisted of randomized complete blocks, arranged in splitplots, with three replications. The main plots were the P levels in the nutrient solution (64.5; 129; 258 and 516 mmol L -1 ), and the subplots were the twenty-nine soybean cultivars, grouped according days to maturity. The plants were harvested at flowering, separated in shoots and roots for dry matter determination and chemical analysis. The analyses of variance indicated differences in plant responses to P-levels and cultivars. Multivariate analysis showed high correlation among the variables shoot-DM, total-DM and shoot P-concentration and Pefficiency index (EI).