Phosphorus is a widespread element, being present in us and around us everywhere (Table 2.1). P is not found free in nature and almost always occurs in the fully oxidized state as phosphate, at least on planet earth. The element is widely distributed in this form in soils, rocks, in the oceans, in all living cells, in most foods and in many man-made materials. Generally, P is absent from the atmosphere. Unlike nitrogen, which can be commonly found in the atmosphere.