Abstract: Nitrogen (N) and phosphorus (P) are essential macro elements for plant growth and development. The efficient absorption and utilization of nitrogen and phosphorus by plants are closely related to the external environment, and nitrogen and phosphorus can also affect the environmental adaptability of plants. How plants integrate and adapt to different external environments, especially biological environments, to efficiently absorb and utilize N and P nutrients is a new focus in plant nutrition research. In this paper, we reviewed the research progress of N-P nutrient-mediated microbial interaction with plants in recent years, including N-P-associated beneficial and detrimental microbial interactions with plants. We elucidated the important role of N/P-central transcriptional regulators NLPs and PHRs and summarized the functional diversity of internal P-sensor proteins SPXs in regulating plant-microbe interactions in different plant species. In addition, the key points of N-P-associated plant-microbial interaction research in the future were prospected.