This paper studied denitrifying phosphorus removal of a novel two-line biological nutrient removal process treating low strength domestic wastewater under different sludge recycling ratios. Mass balance of intracellular compounds including polyhydroxyvalerate, polyhydroxybutyrate and glycogen was investigated together with total nitrogen (TN) and total phosphorus (TP). Results showed that sludge recycling ratios had a significant influence on the use of organics along bioreactors and 73.6% of the average removal efficiency was obtained when the influent chemical oxygen demand (COD) ranged from 175.9 mgL-1 to 189.9 mgL-1. The process performed better under a sludge recycling ratio of 100% compared to 25% and 50% in terms of ammonia and COD removal rates. Overall, TN removal efficiency for 50% and 100% sludge recycling ratios were 56.4% and 61.9%, respectively, unlike the big gap for carbon utilization and the TP removal rates, indicating that the effect of sludge recycling ratio on the anaerobic compartments had been counteracted by change in the efficiency of other compartments. The higher ratio of sludge recycling was conducive to the removal of TN, not in favor of TP, and less influence on COD. Thus, 25% was considered to be the optimal sludge recycling ratio.