Phosphorus nutrition in cattle is increasingly becoming an important topic because excess dietary P is excreted in manure and can be washed into surface water, causing increased algal growth and eutrophication. However, little is known about the mechanism or regulation of P absorption in dairy cattle. Phosphorus transporters have been characterized in other species and homologous genes have been found to be expressed in bovine cell cultures. However, no other information is available regarding the active transport of phosphate in the digestive tract of cattle. The objective of this study was to determine the patterns of expression of a known phosphate transporter, NaPi-IIb, in 4 sections of the small intestine of Holstein cows. Ribonucleic acid was isolated from the duodenal, proximal jejunal, distal jejunal, and ileal mucosa of 20 Holstein cows. Relative amounts of NaPi-IIb mRNA expression were determined using real-time reverse-transcription PCR. Expression of NaPi-IIb was highest in the 2 distal sections and almost absent in the proximal sections. Expression did not differ between the 2 proximal sections or the 2 distal sections. These data suggest that a Na+-dependent secondary active P transport system is not responsible for P absorption in the proximal portion of the bovine small intestine, whereas it does contribute to the P absorbed in the distal sections of the bovine small intestine.