The aim of the paper is to present an application of fuzzy sets in mathematics, namely, in the theory of ordered sets. An algorithm for the construction of P-fuzzy sets with distinct levels is given. In connection with this, every finite poset can be mapped, by an anti-isotone bijection, onto the poset of levels of a suitable fuzzy set. Moreover, it is proved that every finite partially ordered set (P, ) can be represented by the poset of levels of a particular fuzzy set, defined on the collection of meet-irreducible elements of (P, ).