Fibroblast growth factor 23 (FGF23) is a molecule involved in regulating phosphorus homeostasis. Although some studies indicated an association between serum FGF23 levels and sex, the association has not been fully investigated. The purpose of this study was to evaluate whether sex could influence FGF23 responsiveness to dietary phosphorus intake in healthy individuals. Thirty two healthy subjects between 21 and 28 years were recruited for this study. Subjects performed 24-hour urine collection and blood samples were collected. We estimated phosphorus intake (UC-P) from the urine collection (UC), and evaluated any association between UC-P and serum FGF23 levels. Subsequently, we compared serum FGF23 levels between males and females. Positive correlation was observed between UC-P and serum FGF23 levels. Serum FGF23 levels were significantly higher in males than in females. Serum FGF23 levels/UC-P was significantly higher in females than in males. There was no significant difference in serum FGF23 levels/UC-P/BW between the male and female groups. Our results indicate that there was no gender difference between FGF23 responsiveness to phosphorus intake per body weight
