There is an inability in facilitating phosphorus under Egyptian soil conditions. For this purpose, a pot experiment was conducted at the experimental farm Faculty of Agric., El-Mansoura Univ. during the winter season of 2008-2009 to investigate the uptake of applied and residual phosphorus by wheat (Triticum aestivum L.) plants as affected by mycorrhizal inoculation under saline condition. Phosphorus was applied at four rates of 0, 50, 75 and 100 Kg/feddan as single super phosphate (15.5%P2O5) under three levels of salinity (1, 6 and 9 dSm-1). Arbuscular mycorrhizal (AM) fungi was used as a mixture including (Glomus mossea, Glomus intraradices and Glomus clarium). The results of this investigation revealed that; with AM inoculation, the mean values of N, P and K% in shoot and roots and Na% in roots were significantly increased. Also, with AM inoculation, the mean value of Na% in shoots decreased. This trend was true during both stages of planting. On contrast, in non-mycorrhizal inoculated plants the illustrated average of N, P and K% in wheat shoot and roots were significantly decreased as the level of salinity increased. On the other hand, the mean values of Na % in wheat shoots and roots were significantly increased due to adding salinity levels over the control during both stage of growth. Concerning the effect of phosphorus application, the average of N, P and K% in wheat shoots and roots were increased significantly over the control. Adding P3 level was superior for increasing aforementioned traits. Addition of P levels, however, had no significant effect on Na% in wheat shoots. This trend was observed during both stages of the experiments. With respect to the interactive effect between adding AM, salinity levels and phosphorus application, it could be realized that adding P3 level with S0 level combined with I1 (AM inoculation) gave the highest value of N, P and K in wheat shoots and roots. However, the mean values of Na % did not significantly affected by treatments of the experiment.