Introduction: Despite the P vitality for rice cultivation, its recovery index in paddy soils is very low AND less than 25% of added P, AND the rest goes out of reach of rice plant through the P fixation by soil particles at different fractions. Also, despite abundant studies on the effect of basal soil P APPLICATION, we face a lack of knowledge on research findings of the P splitting APPLICATION AND its effect on soil Zn concentration AND tissues Zn content. Thus, the current research project was done to explore the effect of P splitting APPLICATION at flooded conditions on the soil AND rice plant tissues P AND Zn variation trend at the different rice growth stages of two more common varieties (Hashemi AND Guilaneh varieties). Materials AND methods: The outdoor pot experiment was conducted on a three factors factorial experiment in a rANDomized complete block design with three replications in 2017 at the research farm of the rice research institute of Iran, Rasht. The experimental treatments were: PHOSPHORUS fertilizer split APPLICATION at five levels, soil at two levels, AND rice varieties at two levels (Hashemi (local variety) AND Guilaneh(improved variety)), The P APPLICATION treatments were: control (no added P), 100% basal, P split APPLICATION at 50% basal AND 50% at 20 days after transplanting (DAT), P split APPLICATION at 50% basal AND 50% at 60 days after transplanting (DAT), P split APPLICATION at 50% basal, 25% at 20 days after transplanting, AND 25% at 60 days after transplanting. Results: The results indicated that the highest soil available P AND Zn concentrations were recorded at the flowering stage about 95. 3 AND 90. 10, AND 8. 6 AND 8. 7 mgkg-1by two AND three P split for Hashemi AND Guilaneh, respectively. Also, the maximum P of rice grain was obtained about 0. 17 AND 0. 20 mgkg-1 for Hashemi AND Guilaneh, respectively. The Zn content of rice grain at P split pots was significantly more than control AND 100% basal APPLICATION. The highest agricultural recovery (13. 31 AND 12. 72), physiological (693. 19 AND 740. 10) AND physiological-agricultural efficiency (482. 00 AND 753. 00), P use efficiency (5. 34 AND 5. 66), AND apparent recovery (1998 AND 1272. 22 kg kg-1) were found for Hashemi AND Guilaneh, respectively, in the two AND three P split APPLICATION. Furthermore, stepwise multiple regression analysis revealed that the soil available P concentration at ripening stage, Zn content of the grain, AND Zn concentration at rice aerial parts can explain 52% of grain yield variations for studied rice cultivars. Conclusion: The three-stage P splitting (50% soil basal, 25% 20 DAT, AND 25% 60 DAT) increased the Zn content of the Hashemi variety by about 54. 72% at slit loam soil, whereas the Guilaneh rice variety was received a 37. 5% increase in Zn content of grain in silty clay through two-stage P splitting (50% soil basal AND 50% 20 DAT) compare to control (100 % basal). It can be concluded both three AND two-stage P splitting might be positively significantly effective on rice grain nutritional quality.