The study uses the Fourier transform infrared spectroscopy method to evaluate the influence of phosphogypsum from the soil on the growth and accumulation of nutrients in Spinacia oleracea. Attenuated total reflectance spectra of Spinacia oleracea roots and stems originated from plants cultivated on 28% to 52% phosphogypsum enriched soil have been studied in the 4000-600 cm À1 area. The structure of the infrared absorption bands for spinach roots and stems and for the soil where plants were grown was analyzed. Thus, it was observed that phosphorus-oxygen bonds contribution can be identified both in roots and stems absorption spectra. The significance of the research is the possibility to use the infrared investigation as rapid technique, particularly useful for agriculture, to study the extraction and assimilation process of the compounds containing phosphorus and nitrogen from the soil in which the spinach seedlings grew. In the case of this study, it was observed that the absorption of phosphorus in the spinach roots and stems has not the same effect. The analysis of obtained data indicated that the assimilation of phosphorus from phosphogypsum enriched soil induces changes in spinach roots structure that are most likely due to an increase synthesis of proteins, rather than to a decrease in carbohydrates quantity.