Answer
$1.01\times10^{23}\ atoms\ P$
Work Step by Step
1. Use the molar mass of phosphorus and Avogadro's number as conversion factors in order to determine the number of atoms of phosphorus.
2. $5.18 g\ P \times\frac{1\ mol\ P}{30.98\ g\ P}\times\frac{6.022\times10^{23}}{1\ mol\ P}= 1.01\times10^{23}\ atoms\ P $