Recent knowledge regarding the absorption of calcium and phosphorus from the intestine of the horse has been reviewed. Consideration has been given to sites, mechanisms and factors affecting absorption as well as to the availability of calcium and phosphorus from feedstuffs commonly used in Eastern North America. Although the anatomy of the digestive tract might appear to impose restrictions on the ability of the horse to assimilate minerals, studies of absorption show that the horse utilizes the calcium and phosphorus of many feeds very efficiently.