Rats maintained on a diet low in phosphorus produce 1,25-dihydroxyvitamin D₃ from 25-hydroxyvitamin D₃ whether they have been thyroparathyroidectomized or not. On the other hand, rats maintained on low-calcium diets produce 1,25-dihydroxyvitamin D₃, but lose this ability within 48 hr after thyroparathyroidectomy. This loss of ability to synthesize 1,25-dihydroxyvitamin D₃ can be prevented or be restored by replacing their drinking water with calcium gluconate-glucose solution which returns their high serum inorganic phosphorus to normal levels. In thyroparathyroidectomized rats under a variety of conditions, the ability to synthesize 1,25-dihydroxyvitamin D₃ correlates with serum inorganic phosphorus values below 7–8 mg/100 ml while the ability to synthesize 24,25-dihydroxyvitamin D₃ correlates with serum phosphorus values above 7–8 mg/100 ml. There is in addition a close correlation between reduced kidney cortex inorganic phosphorus levels and the synthesis of 1,25-dihydroxyvitamin D₃. It is suggested that the renal tubular cell inorganic phosphorus level underlies the regulation of synthesis of 1,25-dihydroxyvitamin D₃ in the kidney and that the parathyroid hormone and calcitonin regulate 1,25-dihydroxyvitamin D₃ synthesis via their effects on renal cell inorganic phosphorus levels.