Wheat is one of the most important grain crops in China with great demand. It plays an important role to use phosphorus fertilizer for improving wheat yield. Therefore, application and foundation studies on wheat phosphorus use efficiency are so vital nowadays. Here, we have a simple review on definition of phosphorus use efficiency, response to phosphate starvation in plant, relevant genes cloning, impact factors, screening high phosphorus efficiency genotype and QTL analysis of phosphorus utilization efficiency in wheat.