The objective of this study was to determine the effect of different phosphorus concentrations in soybean seeds, on resultant plant yield. Soybean seeds cv. BR-16 with same size (5.5 to 6.0mm) and weight (207±0.6mg/seed), but with differents phosphorus (P) concentrations in the seed (0.58; 0.72; 0.79; 0.93; 0.96; 1.05; 1.10%), were sown in a greenhouse experiment with two levels of superphosphate in the soil (7.0 and 150mg/dc3). In each pot, 12 seeds were sown and after emergence six vigorous plants were left. The results allow the following conclusions: a) increased P concentration in seed, incrises the yield potential of the following plant; b) the positive effect of high P concentration in the seed is better shown in phosphorus non-defficient soil.