In this study, enhancement of phosphorus and nitrogen recovery efficiency from livestock manure through Magnesium Ammonium Phosphate (MAP) crystallization method has been suggested as an alternative to solve the problems of the existing phosphorus resource recovery method. It can become a useful fertilizer. This study focused on improvement of phosphorus resource recovery by changing energy density of ultrasonic dose for MAP crystallization. Solubilization rate (as phosphate/phosphorus) of phosphorus in livestock manure was measured by ultrasonic treatment. The energy density range of 100-50,000 of ultrasonic dose was determined. Optimal ultrasonic energy density was 1,000 dose as 64.5% of phosphate ratio. However, when the higher than 1,000 dose of ultrasonic energy density did not more improve phosphate solubilization ratio. Consequently, when use ultrasonic treatment at 1,000 dose of energy density, the phosphorus could recover approximately 65% from livestock manure by MAP crystallization. Moreover, this MAP becomes more valuable due to its nature as a slow-release fertilizer.