A pot experiment was conducted using 32P tracer technique at the Radioisotope Laboratory, Tamil Nadu Agricultural University, Coimbatore to study the yield response of okra (Abelmoschusesculentus (L.) Moench)to P fertilization and its interaction with farm yard manure (FYM) and to determine the P use efficiency from applied single superphosphate. The treatments included four levels of P (0, 50, 100 and 150 kg P2O5 ha-1 applied as 32P labeled single superphosphate) and two levels of FYM (0 and 25 t ha-1), replicated thrice in a Completely randomized design. Initial and post-harvest soil analysis and plant analysis for 32P activity and nutrient content in okra were carried out. The results indicated a significant response of okra to the application of P as single superphosphate and the highest fruit yield was at 100 kg P2O5 ha-1 level (P100) applied in conjunction with 25 t ha-1 of FYM. The P uptake was significantly influenced by P levels and FYM and the highest uptake in fruit and shoot, as well as in whole plant, was at P100 level applied along with FYM. A positive relationship was observed between P application levels and per cent P derived from fertilizer (%Pdff) in both fruit and shoot. The per cent P derived from soil (%Pdfs) tended to decline with an increase in P application levels. Application of FYM resulted in increased %Pdfs. The per cent P use efficiency (%PUE), computed for the whole plant, for the applied single superphosphate varied from 10.25 to 19.09 and was negatively correlated with the P application levels. In case of FYM also a negative relationship was observed for %PUE. The 'A' value, which is a measure of the availability of a nutrient (in this case, P) consequent to fertilizer application, increased significantly with the level of P application up to 100 kg P2O5 ha­-1 level and with the application of FYM.