In order to study the effect of AM fungi and phosphorus on P uptake by tea seedlings, a study soil sample was selected from Tea Research Station of Rezvanshahr, Guilan Province. The soil was sterilized in an autoclave at 1.2 atm for 1 hour. The experimental design was a factorial complete randomized blocks one with two factors of mycorrhizal fungi (non-mycorrhizal application, as control, Glomus etunicatum, Glomus intraradices and Glomus versiforme) and phosphorus (0, 8, 35 mg/kg soil) with three replications. Colon 100 Iran was used for tea cultivation. Before tea seedlings planting, inoculums were added to the soil. Pots moisture content was kept at 60% F.C. At the end of 16th week of growth, plants were harvested and prepared for chemical and biological analysis. Data analyzed with MSTATC & Excel softwares. Results of analyisd of variance showed that simple effect of phosphorus and mycorrhizal fungi on plant phosphorus content was not significant, wherea their interaction effect was of significance (p<0.01), so that those inoculated with G. versiforme in P0, had a maximum content of phosphorus. Consequently, it can be recommended that for soils similar to the study types of soil, G. versiforme would be more efficient in enhancing phosphorus uptake than either G. etunicatum or G. intraradices, respectively.