A field experiment was conducted during Zaid 2022 at Crop Research Farm, Department of Agronomy, Sam Higginbottom University of Agriculture, Technology And Sciences, Prayagraj (U.P). To determine the “Impact of phosphorus levels and spacing on growth, yield and development of cowpea (Vigna unguiculata (L.) Walp)”. To study treatment consisting of three phosphorus concentrations viz. 30, 40, 50 kg/ha and three levels of spacing 20cm×20cm, 30cm×30cm, 40cm×40cm. There were 10 treatments, each of which was replicated three times and laid out in a random block design. The results showed that treatment 8 [Phosphorus (50kg/ha) + (30cm×30cm)] recorded significantly higher plant height (60.3 cm), higher number of branches/plant (7.40), higher plant dry weight (16.47 g), higher number of nodules/plant (10.00). Whereas, maximum number of pods/plant (15.07), maximum number of seeds/pod (10.87), higher seed yield (1.05 t/ha), higher stover yield (1.60 t/ha), was recorded in treatment 8 [Phosphorus (50kg/ha) + (30cm×30cm)]. Similarly, maximum gross returns (89,050.00 INR/ha), higher net returns (57,832.40 INR/ha) and highest benefit cost ratio (1.85) was also recorded in treatment 8 [Phosphorus (50kg/ha) + (30cm×30cm)] as compared to other treatments.