Phosphorus is the main limiting nutrient for plant growth in large areas of the world and the availability of phosphorus to plants and microbes can be strongly affected by soil properties. Even though the phosphorus cycle has been studied extensively, much remains unknown about the key processes governing phosphorus availability in different environments. In this thesis the complex dynamics of soil phosphorus and its availability were studied by relating various phosphorus fractions and soil characteristics to microbial respiration kinetics. The soils used represent a range of aluminium, iron, carbon and total phosphorus content, and were located in four different biomes: subtropical forest, warm temperate forest, boreal forest and tundra. The results showed that NaOH extractable phosphorus, a fraction previously considered to be available to plants only over long time scales, can be accessed by microbes in days or weeks. Microbial phosphorus availability was not related to aluminium or iron content in any of the studied systems, not even in highly weathered soils with high aluminium and iron content. This is in contrast with other studies of soils with high sorption capacity and shows the variability of factors that govern phosphorus availability in different environments. In the boreal forest chronosequence, no difference could be seen with age in total phosphorus content or concentrations of occluded phosphorus forms. However, there were lower concentrations of labile phosphorus forms in older systems, which were correlated with a decrease in microbial respiration. This was most likely related to organic matter quality in the system, and not to geochemical factors. Phosphorus availability was linked to differences in topography (water regime) and vegetation in the tundra ecosystems. The results suggest that the availability of phosphorus, both for microbes and plants, was lower on the meadow vegetation sites compared to the two types of heath vegetation. Many factors are important for phosphorus availability in soils, but these results suggest that microbes can access less available phosphorus if not restricted by carbon, and this may be important in regard to forest management practices as well as effects of environmental change.