The risk factors of hypophosphatemia were: severe hypokalemia at D3 (OR 9.25), Refeeding Syndrome (OR 6.54), PIV potassium supplement (OR 3.62), PIV magnesium supplement (OR 3.35), PIV calcium supplement (OR 7.19), vasopressure drugs (OR 2.93), antidiuretic drugs, (OR 3.05), antacid drugs (OR 2.12), nasogastric drainage (OR 3.14), mechanical ventilator (OR 4.1), parenteral nutrition support at D3 (OR 3.83) and D7 (OR 5.39).