The author has studied on the production of Ca-glycerophosphate and cholin by the acid or alkali decomposition of crude soyaphosphatide. In this paper he has examined the condition of cholin determination with phospho-tangstic acid and decomposition of phosphate with acid (such as sulfuric or hydrochloric). Or alkali (such as baryta, sodium hydroxide or kalium hydroxide). And he got the following results: (1). The determination of cholin with phosphotangstic acid was possible, and its results was fairly well compared with other methods. But, it is necessary that the precipitation of cholin phosphotangstate with phosphotangstic acid is to be made in 5% sulfuric acid solution. (2). The decomposition required 6 hours with 5% sulfuric acid in general condition, and under the pressured condition, it only needed 2 hours with 3% sulfuric acid.