Resumo. This study aimed to evaluate the production of Enterolobium contortisiliquum (Vell.) Morong seedlings and assimilate partitioning under different levels of phosphorus, in the presence and absence of arbuscular mycorrhizal fungi. The experiment was conducted in randomized blocks in a 5x2 factorial design, with four replications represented by three plants each. The first factor consisted of P levels (0, 50, 100, 150 and 200 mg.Kg soil -1 ), using superphosphate fertilizer (P 2 O 5 ) as the phosphorus source. The second factor consisted of the presence or absence of arbuscular mycorrhizal fungi. At 98 days after sowing (DAS), plants were evaluated by non-destructive assessments of shoot height (APA), leaf number (NF) and stem diameter (DC). Then, chlorophyll content index (ICC), leaf dry matter (MSF), stem dry matter (MSC), shoot dry matter (MSPA) and root dry matter (MSR) analyses were conducted. Leaf area (AF), leaf weight ratio (RPF), specific leaf area (AFE), Dickson quality index (IQD) and shoot/root dry matter ratio (MSPA/R) were also determined. The P level of 100 mg.Kg -1 proved to be the most efficient one for the production of Enterolobium contortisiliquum seedlings in Mossoró, Rio Grande do Norte state, with no benefits in the use of mycorrhizal fungi until 98 DAS, promoting photoassimilate distribution between the organs of young seedlings favorable to the establishment in the field.