This study was to determine the concentrations of heavy metals (Cu, Fe, Cd, Ni and Pb) in heart, kidney and meat of beef (cow), mutton (sheep), and chicken, from Baquba and Howaydir Market in Baquba, Diyala province, Iraq by using Aurrora Analyst 2003Atomic Absorption Spectroscopy (AAS). The levels of heavy metals in the heart, kidney and meat of beef, mutton and chicken ranged from 0.0053 ppm to 0.7892 ppm Cr; 2.1099 to 7.2834 ppm Fe; 0.0579 to 0.6801 ppm Cd; 0.12243 to 1.4750 ppm Ni; 2.2686 to 5.7260 ppm Pb. Generally, meat was found to have the highest significant levels of metals and the heart and kidneys lowest levels. When we compared our result concentration of heavy metals in our samples (beef, mutton and chicken), there showed a significant differences. The result also showed that the concentration of Pb, Cd and Cr exceeded the permissible limits set by WHO/FAO and ANZFA. The Key words: concentrations of Fe and Ni in all samples were within the tolerance limits.