This document summarizes a study that investigated whether soil nitrogen controls phosphorus resorption in a nitrogen and phosphorus co-limited forest system. The study found that phosphorus resorption efficiency was not correlated with soil phosphorus levels for the tree species studied. However, phosphorus resorption efficiency was positively correlated with soil nitrogen levels in 4 out of the 6 tree species, providing evidence that soil nitrogen availability may control phosphorus resorption under co-limitation by nitrogen and phosphorus. The document concludes that more nitrogen may be required to produce enzymes involved in resorbing phosphorus from leaves before abscission.