Abstract: Quantum chemistry calculations were performed on six phosphorus compounds to calculate the chemical shift of 31P.The results were compared with the experimental data of references.In order to analyze the influence factors,basis set and electron correlation effects were considered in the chemical shift calculations.The calculated results indicated that two or more d orbital functions are important for the non-hydrogen atoms.The calculated chemical shifts at MP2/6-31+ +g(3df,2p) level coincide wel.