Compositions, structures, and microstructures of different types of phosphorites and poorly phosphatized rocks from low atolls in the near-equatorial part of the Western Indian Ocean are described. The rocks were examined under optical and scanning microscopes using microprobe techniques and etching of selected samples with weak solvents as well as with the help of chemical analyses. It is proved that phosphorites have been formed owing to the uneven phosphatization of primary carbonate rocks; degree of their phosphatization ranges from traces to 40% P2O5. In the phosphorites numerous organic remains were encountered; they included fragments of plankton, debris of tortoise shells, and coccoidal and filamentous bacteria-like formations. It is suggested that the phosphorites formed due to high local biological productivity over the outer edges of coral reefs and are not related to guano accumulation or to endoupwelling.