Abstract: Phosphorus tailings are a type of solid waste produced during the beneficiation process of phosphate ore. Due to the large−scale mining and utilization of medium−to−low−grade phosphate ore, the amount of tailings is continuously increasing. Flotation tailings from medium−to−low−grade phosphate ore are primarily composed of CaO, MgO, P₂O₅, and SiO₂, and have potential value for development and utilization. This review focuses on the current status and research progress concerning the resource utilization of phosphorus tailings based on their chemical properties, mineral composition, and characteristics. It elaborates on research into the separation and recovery of valuable elements such as P, Ca, Mg, Fe, and K from phosphorus tailings, as well as their resource utilization in the preparation of materials for construction, agriculture, environmental protection, backfilling, and chemical industries. key issues in the re−separation of phosphorus tailings are discussed, with the focus being on the efficient utilization of flotation reagents and the synergistic optimization of combined processes. In the application of building materials, phosphorus tailings serve as admixtures, aggregates, and functional materials, offering both performance enhancement and environmental benefits. The preparation of soil conditioners and fertilizers from phosphorus tailings has significant potential and should be a key research direction. Preparing backfill materials for mine backfilling reduces tailings and enables the construction of green mines. Furthermore, utilizing phosphorus tailings for preparing chemical products such as deicing salts offers a new approach to the high−value transformation of the phosphorus chemical industry and the consumption of phosphorus tailings, simultaneously enhancing their overall utilization rate.