Optimal use of nutrients based on soil analysis can improve crop productivity and minimize environmental pollution. Therefore this study aimed to assess forms of both potassium and phosphorus in soils of Assiut and the relationship between both elements and some soil properties. The study area was divided into 10 transects and 54 soil profiles were selected. Soil samples from two depths (0- 30 and 30- 60 cm) at each location were collected then they were analyzed by standard methods. Available and total content of both phosphorus and potassium were measured. The correlation matrix of soil properties shows that several physical and chemical variables were correlated with each other especially, CaCO3, OM, pH, EC and CEC. Soil salinity (EC) of 90% of soil samples were less than 2 dS/m. Soil reaction (pH) of Assiut Governorate ranged from 7.22 to 8.92 with average value of 7.98. The soil organic matter (SOM) content of Assiut governorate ranged from 0.33 to 4.09% with average value of 1.51 %. Available phosphorus was low in 63.9%, medium in 21.3% and high in 14.8% of the soil samples. Available phosphorus was low in 63.9%, medium in 21.3% and high in 14.8% of the soil samples. Available potassium was low in 16.7% soil samples and 60.2% of soil samples were medium. The remaining 23.2% of soil samples were high. Soil Nutrient Index of the study area was found in category of low phosphorus, medium potassium and high OMC.