Phosphorus is a chemical element having a boiling point of 280 o C. One of phosphorus utilization is crosslinking phosphate on starch and gum. The research on the analysis of phosphorus level in phosphorylated starch mostly begins with dry digestion. Durian seeds contain gum which can be extracted with water and then phosphorylated with sodium trimetaphosphate (STMP). Therefore, this study aims to compare the results of phosphorus gum concentrate content of durian phosphorylated seed with dry and wet digestion method. Analysis of phosphorus content by wet digestionmethod at Gum Phosphate Durian (DGF) 1:1 and DGF 2:1, yielded 14.45% and 10.99%. Phosphorus content with dry digestion method at DGF1:1 and DGF 2:1 gave result 0.69% and 0.32%. The degree of substitution of DGF 1:1 and DGF 2:1 gave result 1.44, and 0.90. The surface morphology of DGF particles shows the fused surface with elements C, O, Na, K and P.