The goal of this study was to evaluate the selenium mass fraction in toenail clippings taken from random inhabitants living in various areas of the Pomeranian (Northern Poland) and Lubuskie (Western Poland) Districts. Toenail clippings were analyzed by instrumental neutron activation analysis (INAA) giving means of 0.57 0.10 and 0.60 0.16 mg . kg -1 for the two areas, respectively, but the difference was statistically not significant. In additional, it was found that gender, age, body mass index (BMI), smoking, and selenium supplementation are factors with apparent effects to the selenium levels in toenail clippings.