Someone will probably come along and move this to "chemistry", but here goes anyway.
**The answer is: it depends upon how you measure it**.
See:
> Jungas, RL (2006) Best literature values for the pK of carbonic and phosphoric acid under physiological conditions. Analytical Biochemistry 349 1-15
The author states that _"..the best value for the true thermodynamic second dissociation constant of phosphoric acid in pure water at 38 °C is 7.180, rounded to the nearest 0.005."_
He then goes on to re-analyse the data reported in:
> Cohn, EJ (1927) The activity coefficients of the ions in certain phosphate solutions: a contribution to the theory of buffer action. J Am Chem. Soc. 49 173-193
and concludes that under physiological conditions of ionic strength and pH the best estimate is 6.795.