Relationship between phosphorus, nitrogen and potassium contents and the emergence rate of T₁ (tiller in axils of the first leaf on main stem) in wheat cultivars differing in their adaptability to low available phosphoric acid was examined in an Andosol. Three wheat cultivars were in a field with low available phosphoric acid in soil and in a field with soil amended by the application of additional phosphoric acid and stable manure. In the case of cv. Asakazekomugi and Norin 61 which show a low adaptability to low available phosphoric acid in soil, the emergence rates of T₁ decreased when the phosphorus content of shoot was less than 0.5%. In cv. Norin 64 which shows a high adaptability to low available phosphoric acid in soil, the emergence rate of T₁ was maintained at 0.3% phosphorus content in shoot. The application of additional phosphoric acid and stable manure increased not only the phosphorus content, but also the nitrogen and potassium contents in wheat plants. Partial correlation coefficient between phosphorus, nitrogen and potassium contents and the emergence rate of T₁ indicated that the phosphorus content mainly affected the emergence of T₁. It is considered that the high emergence rate of T₁ of Norin 64 in soil with low available phosphoric acid was due to the high tillering ability in response to the low phosphorus content in plants.