Two experiments were conducted to determine the apparent total tract digestibility (ATTD) of P and the concentration of DE and ME in enzyme-treated soybean meal (SBM) and in conventional soybean meal (SBM-CV). Phosphorus digestibility in 2 enzyme-treated SBM (HP-310 and HP-340) and in SBM-CV was measured using 36 barrows (initial BW: 21.9 ± 1.1 kg) that were housed in metabolism cages and randomly allotted to 6 diets with 6 replicates per diet. During production, HP-310 had been treated with an enzyme mixture containing no phytase, whereas HP-340 was treated with an enzyme mixture that contained exogenous phytase. Three diets containing HP-310, HP-340, or SBM-CV as the sole source of P were formulated. Three additional diets also contained HP-310, HP-340, and SBM-CV, but each of these diets was fortified with 500 units of microbial phytase. The ATTD of P in HP-310 and SBM-CV increased (P < 0.05) as phytase was included in the diet (from 59.8 to 77.7% for HP-310 and from 65.5 to 79.5% for SBM-CV), but the ATTD of P in HP-340 without and with phytase was not different (P > 0.05; 83.8 and 87.7%, respectively). There were no differences (P > 0.05) in the ATTD of P between HP-310 and SBM-CV, but the ATTD of P in HP-340 was greater (P < 0.05) than in the other 2 meals. The DE and ME in corn, 2 sources of enzyme-treated SBM (HP-200 and HP-310), and in SBM-CV were measured in the second experiment using 28 barrows housed in metabolism cages (initial BW: 16.8 ± 2.5 kg of BW). The process used to produce HP-200 is similar to that used to produce HP-310 except that HP-200 is exposed to the enzymes for a shorter period of time than HP-310. A corn-diet consisting of 96.45% corn and vitamins and minerals was formulated. Three additional diets were formulated by mixing corn and each source of SBM with vitamins and minerals. Pigs were randomly allotted to the 4 diets with 7 replicate pigs per diet, and urine and feces were collected quantitatively during the last 5 d of a 14-d feeding period. The concentration of DE in HP-200, HP-310, and SBM-CV was 4,333, 4,316, and 4,347 kcal/kg of DM, respectively. These values were not different (P > 0.05), but they were greater (P < 0.05) than the DE in corn (3,891 kcal/kg of DM). The concentration of ME was 3,780, 3,926, 3,914, and 3,980 kcal/kg of DM in corn, HP-200, HP-310, and SBM-CV, respectively. These values were not different (P > 0.05). It is concluded that enzyme treatment of SBM does not influence the digestibility of P or the concentration of DE and ME in the meals.