SUMMARYA field plot experiment of 271 days duration was conducted on New Zealand irrigated pastures, commencing in the summer (January) 1988, on a Templeton silt loam soil (Udic Ustochrept) by applying 35sulphur (35S)-labelled urine (250 μCi/g S with 1300 μg S/ml) to field plots (600 × 600 mm) at a rate equivalent to that normally occurring in sheep urine patches (150 ml/0·03 m2) to investigate the distribution, transformations and recovery of urinary S in pasture soil–plant systems and sources of plant-available soil S as influenced by the available soil moisture at the time of urine application and varying amounts of applied irrigation water. Results obtained showed that c. 55–90% of 35S-labelled urine was incorporated into soil sulphate (SO42−), ester SO42− and carbon (C)-bonded S fractions within the major plant rooting zone (0–300 mm), as early as 27 days after urine application. Hydriodic acid (Hl)-reducible and C-bonded soil S fractions showed no consistent trend of incorporation. On day 271, labelled-S was found in soil SO42−, Hl-reducible S and C-bonded S fractions to a soil depth of 500 mm, indicating that not only SO42− but also organic S fractions from soils and 35S-labelled urine were leached beyond the major rooting zone. A large proportion (c. 59–75%) of 35S-labelled urine was not recovered in pasture soil–plant systems over a 271-day period, presumably due to leaching losses beyond the 0–300 mm soil depth. This estimated leaching loss was comparable to that (75%) predicted using the S model developed by the New Zealand Ministry of Agriculture. The recovery of urinary S in soil–plant systems over a 271-day period was not affected by different amounts of irrigation water applied 7 days after urine application to soil at either 50 or 75% available water holding capacity (AWHC). However, significantly lower S recovery occurred when urinary S was applied to the soil at 25% AWHC than at field capacity, suggesting that urinary S applied at field capacity might not have sufficient time to be adsorbed by soil particles, enter soil micropores or be immobilized by soil micro-organisms. Both soil ester SO42− and calcium phosphate-extractable soil S in urine-treated soils were found to be major S sources for pasture S uptake. Labelled S from 35S-labelled urine accounted for c. 12–47% of total S in pasture herbage.