The results of the investigations concerning phosphoric acid manufacturing, by the extraction method, from the ashes containing hydroxyapatite, obtained through the thermal treatment of bone sludge have been presented. The incinerated bone sludge with ~ 16% P content and the minimal amount of impurities can be an alternative source for phosphoric acid production. The process consists in two stages. In the 1st stage, reaction of hydroxyapatite with phosphoric acid resulting in monocalcium phosphate formation in the solution obtained is carried out. The tests revealed that overall hydroxyapatite dissolution in phosphoric acid takes place when the concentration is 37% H3PO4. In the 2nd stage monocalcium phosphate is converted into calcium sulphate using concentrated sulphuric acid at the recommended temperature of 95°C. The principles of the technological idea of the process of phosphoric acid manufacturing from HA-containing ashes, obtained by bone wastes incineration, as well as a preliminary economic analysis for the production of 10 000 t/year of food-grade phosphoric acid have been developed.