Phosphatase activities were determined in various seminal fluid and plant tissues. 2. Human semen showed a markedly higher phosphatase activity, and some plants and mushrooms exhibited a considerably higher phosphatase activity. 3. Phosphatase purified from human seminal fluid showed a pH optimum of 5-6 and was potently inhibited by L-(+)-tartrate. 4. Tartrate could not inhibit most plant phosphatases, but inhibited the mushroom phosphatase with a one-order lower affinity than that of the seminal enzyme.