In Finland, the new limit values for heavy metals in fertilizers used in agriculture and in forestry came into force in March 2007, and for materials used as earth construction agents, in June 2006. From the utilization point of view, it was notable that the total heavy metal concentrations (Cd, Cu, Pb, Cr, Mo, Zn, As, Ni, Ba, and Hg) in fl y ash from a coal-fi red power plant were lower than those limit values. The concentrations of the easily soluble elements Ca, Mg, Na, P, and Zn in the fl y ash were between 3.5 and 35 times higher than those found in the coarse mineral soils of Finland. Fly ash is a potential agent for soil remediation and for improving soil fertility. If inorganic materials and by-products are utilized in earthworks, the content of harmful compounds must be low and the harmful components must be tightly bound to the matrix. Therefore, a fi ve-stage sequential extraction procedure was used to evaluate the extractability of different elements in fl y ash into the following fractions: (1) the water-soluble fraction, (2) the exchangeable fraction (CH 3 COOH), (3) the easily reduced fraction (NH 2 OH-HCl), (4) the oxidizable fraction (H 2 O 2 + CH 3 COONH 4 ), and (5) the residual fraction (HF + HNO 3 + HCl).