Phosphorus is an essential and irreplaceable element for all living organisms and its resource is limited. Significant amount of used phosphorus is collected in sewage treatment plant as sludge. Sludge ash after incineration contains about 10% of phosphorus in dry mass basis, which is comparable to phosphate rocks, and it is an important source of phosphorus recovery. Acid and alkali were used to leach phosphorus from sludge ash and compared for their leaching kinetics and performance. Phosphorus leaching by NaOH was fast and 0.2 N and 2 N NaOH leached 49% and 56% of the total phosphorus in the sludge ash at the L/S ratio of 100. Phosphorus leaching by sulphuric acid and hydrochloric were very fast and most of the phosphorus was leached in 5 minutes. In case of sulphuric acid 95% of the total phosphorus in the sludge ash was leached by 0.2 N at the L/S ratio of 100 and 93% was leached by 1 N at the L/S ratio of 10. 1 N hydrochloric acid leached 99% of the total phosphorus at the L/S ratio of 10. The results showed acids were more effective than alkali for phosphorus leaching from sludge ash and hydrochloric acid leached more phosphorus than sulphuric acid.