Background/Aims: This experimental study aimed to evaluate the effect of low-concentration phosphoric acid on the surface structure of cortical allografts. Methods: Allogenic cortical bones were obtained from femurs and tibias of New Zealand white rabbits. The bones were modified by treatment with various concentrations of phosphoric acid (10%, 20% or 30%) for 10, 30 or 60 minutes, then evaluated by the following methods: 3-(4,5-Dimethyl-2-thiazolyl)-2,5-diphenyl-2H-tetrazolium bromide (MTT) and LIVE/DEAD assay, alkaline phosphatase (ALP) assay, biomechanical properties testing, contact angle detection, quantitative real-time polymerase chain reaction (Q-PCR), western blotting and scanning electron microscopy (SEM). Results: Compared with the other groups, the group modified with 10% H3PO4 for 10 minutes had lower cytotoxicity according to MTT and LIVE/DEAD assays, higher hydrophilicity in the contact angle detection test and greater stability in the biomechanical properties test. Moreover, an up-regulation of osteopontin (OPN) in bones modified with 10% H3PO4 was observed by Q-PCR and western blotting. In addition, ALP assay and SEM showed that surface porosity and osteoinductivity were increased in the group modified with 10% H3PO4. Conclusions: Low-concentration phosphoric acid may be a potential method for surface modification of cortical allografts. Further animal experiments and animal infection model studies are required to validate the efficacy of surface-modified cortical allografts to repair large segmental bone defects.