The objective of this study was to test the hypothesis that the apparent total-tract digestibility (ATTD) of calcium (Ca) is not different from the apparent ileal digestibility (AID) in growing-finishing pigs fed different Ca and Phosphorus (P) concentration diets with a fixed Ca:total P (tP) ratio. Diets with 4 Ca concentrations (0.39%, 0.59%, 0.79% and 0.99%) were formulated by adjusting the dietary level of calcium carbonate. Potassium phosphate was supplemented to adjust the dietary P level and maintain a 1.5:1 Ca:tP ratio. Sixteen pigs (initial BW = 73 ± 4 kg), fitted with a T-cannula at the distal ileum, were sorted by BW and assigned in a randomized complete block design to 4 treatments and 2 experimental periods. Each period consisted of a 3-d acclimation period, a 2-d fecal collection, and a 2-d ileal collection period. Data from the study was analyzed as a split-plot in a randomized complete block design using the GLM procedure of SAS (SAS Inst. Inc., Cary, NC). Diets with different Ca and P levels were the main-plot factor, and digestibility sites (AID and ATTD) were the split-plot factor. Results indicated that the ATTD of Ca or P is not different from AID in all treatments. Furthermore, the results also showed the digestibility of Ca was not affected by the dietary treatments, but the apparent digestibility of Ca had a tendency to increase as the dietary Ca concentration increased (linear, P = 0.095). The AID and ATTD of P linearly increased (P < 0.05) from 34.45 to 63.07% and 35.96 to 62.35% respectively, as the Ca and P concentration increased. Therefore, current study showed that with the same dietary Ca:tP ratio, there is no difference between the AID and ATTD of Ca and P. Thus, the net absorption of Ca and P in large intestine of growing-finishing pigs is negligible and both AID and ATTD can be used to describe the digestibility of Ca for growing-finishing pigs. It is also concluded that the effects of adding different levels of calcium carbonate and potassium phosphate on digestibility of Ca is not statistically significant, but it increased the apparent ileal and total-tract digestibility of P in the diets based on Corn-SBM.