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Hypophosphatemia is a common event in clinical practice. Although it appears in the context of diverse clinical and pharmacological situations, the refeeding syndrome stands out for its relevance. Identifying and treating patients at risk of refeeding syndrome will significantly limit the incidence of complications, including the potential mortality. In this work we offer a review on hypophosphatemia, based on the reading and analysis of scientific works published in the main databases throughout the last decade.