Ten wheat cultivars were studied in nutrient solution with four different levels of phosphorus (0; 3.875; 7.75 and 15.5mg/liter), pH of 4.0, temperature of 25 °C ± 1 °C, during fifteen days. To express efficiency of P utilization for each cultivar under a particular concentration of P in the solution, the aereal part dry weight of 30 plants were used and P efficiency ratios (PER) calculated as mg of top dry weight yield per mg of P in the top tissue. The cultivars IAC-5, IAS-20, BH-1146 and IAC-17 were efficient in P utilization from nutrient solution containing low levels of (3.875mg/liter); IAC-18, IAC-15 and IAC-13 showed moderate efficiency and Siete Cerros, Alondra-S-46 and INIA-66 were considered as non efficient cultivars. The cultivars IAC-5, IAC-18 and INIA-66 showed responses for top dry weight yield as the P concentration increased from 0 to 15.5mg/liter. IAS-20, IAC-13, Siete Cerros and Alondra-S-46 presented moderate responses and BH-1146, IAC-17 and IAC-15 were considered as non responders. The cultivars IAC-5 and IAC-17 were planted in pots containing acid soil presenting high levels of organic metter and toxic aluminum associated with low disponibility of bases and phosphorus. Three levels of P2O5 as fertilizers (0, 30 and 66 kg per hectare) were used combined with three levels of lime (0, 4 and 8 tons per hectare). Both cultivars showed responses to P2O5 fertilizer at the three levels of lime for top dry weight of 30 plants were used and P efficiency ratios (PER) calculated higher responses. Under a fixed level of P2O5, both cultivars responded until the application of 4 tons of lime per hectare in relation to top dry weight yield. Grain yield responses were observed when different levels of P2O5 were applied in the presence of 4 tons of lime per hectare. The highest responses were observed when the levels of 0 and 30 kg of P2O5 per hectare were compared independent of lime application. IAC-5 presented as an efficient cultivar as far as P utilization is concerned under soil and nutrient solution containing low levels of phosphorus. So the nutrient solution technique was useful compared with soil experiments to separate different genotypes in relation to efficiency of P utilization and to P responses.