The objective of the study was to revise a model of P kinetics proposed by Vitti et al. (2000) and extend its use to study Ca flows in growing sheep. Twelve Santa Ines male sheep, 8 mo of age, with average BW of 31.6 kg were injected with 32P and 45Ca to trace the movement of P and Ca in the body. The original model had 4 pools representing the gut, plasma, soft tissues, and bone. In the revised model, instantaneous values rather than averages for pool derivatives were incorporated, and the model was extended to represent absorption and excretion of phytate P explicitly. The amendments improved the model, resulting in higher flows between plasma and bone than between plasma and tissue and, therefore, a more accurate representation of P metabolism. Phosphorus and Ca metabolism were then assessed conjointly using the revised model. The results showed that P and Ca metabolism are closely related as evidenced by the ratio of these minerals in the bidirectional flows between plasma and bone and between plasma and tissue. Phytate P digestibility was 47%, and P retention was negative (-1.4 g/d), suggesting that a feed characteristic impaired P utilization and led to P deficiency. The revised model provides an improved prediction of P and Ca metabolism that can be used to assess mineral requirements and to estimate losses to the environment.