An attempt has been made in the present study to look for the activity of the enzymes which catalyse the breakdown of phosphorylated metabolites both in acidic and alkaline pH from human foetal brain, in different gestational ages during development in 18 foetal samples. It was revealed that phosphatases were distributed throughout the brain and were operative from the onset of development. There was a tendency of increment of specific activity of enzymes with respect to the advancement of gestational period. This observation should be accounted as a prerequisite criteria for understanding phosphate meatabolism in human foetal organs primarily associated with glycolytic and gluconeogenic pathways.