A study was conducted to compare the endogenous basal losses of phosphorus (EBLP) in pigs fed diets containing gelatin (GEL) or spray-dried porcine plasma (SDPP) as protein sources and to determine the standardized total tract digestibility (STTD) of phosphorus (P) in SDPP. The trial was carried out at the Federal University of Santa Maria, Brazil. Twelve castrated pigs with an initial body weight of 55 kg were individually allotted in metabolic crates during two 12-day periods, each with 7 days of adaptation and 5 days of total fecal collection. The beginning and the end of the collecting periods were determined according to the marker-to-marker approach, using ferric oxide as an indigestible marker. Pigs were submitted to four semi-purified diets, one being a P-free diet with 30% of GEL as the protein source and three were diets with 10%, 20%, and 30% inclusion of SDPP respectively. Data were subjected to analysis of variance and the model included the effects of period, animal and treatments; the results of the three diets with increased levels of SDPP were subjected to linear regression analysis. The intercept of the relation of between ingested P and absorbed P represented the EBLP, while the slope indicated the STTD of P in SDPP. The EBLP means obtained by P-free diet and regression method were compared with the Student t test. The EBLP were 128.95 mg/kg dry matter intake (DMI) and 153.63 mg/kg DMI (standard error = 77.0; p<0.06) using the P-free diet with GEL as the protein source and the regression method, obtained with diets containing increased levels of SDPP, respectively. The apparent digestibility of P was 87.9%, 94.2%, and 92.9% for the treatments containing 10%, 20%, and 30% inclusion of SDPP, respectively. The estimated STTD of P obtained with the linear regression was 97.4%. When the EBLP estimated by the P-free diet was used to corrected the apparent digestibility of P in diets containing SDPP, the STTD of P in SDPP was 96.9%, 98.8%, and 95.9% for 10%, 20%, and 30% SDPP, respectively. Therefore, it can be concluded that SDPP can replace GEL to estimate the endogenous losses of P. In addition, the STTD of P in SDPP estimated with the P-free diet was 97.2% and it was 97.4% by the regression method, utilizing SDPP.