Abstract: The occluded phosphorus (O-P) is the general term of iron phosphorus or aluminum phosphorus coated with insoluble colloidal film formed by iron (hydrogen) oxide. Soil O-P, mainly existed in highly weathered acidic iron-rich soil of tropical and subtropical regions, accounts for a relatively high proportion in soil P reservoir, which affects P availability and seasonal utilization rate by crops. The formation and transformation of O-P are strongly affected by soil physio-chemical properties, fertilization and land use patterns. Fertilization results in the distribution of O-P in the surface soil, and the downward migration of Fe and Al oxides leads to the accumulation of O-P in the deep layer. At low soil pH, high moisture and organic matter promote the formation of O-P. The proportion of O-P in natural soil P reservoir tends to increase with the development of soil gradually, while that in cropland soil fluctuates heavily under intensive cropping, which is characterized by multiple cropping index, high nutrient acquisition ability of crops, the frequent upraising of soil aggregate structure, and the stimulation of chemical fertilizer addition. Low molecular organic acids, plant roots and microorganisms may be important factors to regulate the activation of O-P. Thereout the activation and utilization of O-P can be achieved through improvement of soil moisture, fertility, and tailored fertilization. As the O-P is mainly extracted by chemical solution, resulting incomplete and inaccuracy extraction. The Chang & Jackson method is more reasonable for the quantitative O-P. In the future, quantitative analysis methods of O-P still need to built, and more research are necessary for the assimilation of formation and transformation of soil O-P, the promoting of multi-elements on the formation of O-P and the regulation and activation of O-P.