An account has been given of the lipin, phytin and inorganic phosphorus, and of the protein and non-protein nitrogen present in the wheat plant, from seven weeks before ear emergence until the crop was harvestedThe percentages and amounts of phosphorus and nitrogen so combined, together with their distribution between straw and ear, have been discussed.Relationships between phytin phosphorus and protein nitrogen, and between lipin phosphorus and non-protein nitrogen, have been indicated.