Fractionation of elements in food is essential for understanding and prediction of its bioavailability, effects, and toxicity. In the present study, an analytical fractionation scheme for milk samples was developed for the common elements, such as Fe, Cu, Zn, Mn, Mg, Ca, Cr, Ni, Mo, Al, Pb, Sn, V, Ba, Co, and Cd. For this purpose, applying a sequential separation procedure, the protein, lipid, and serum fractions were obtained separately. The recovery percentages were in the range of 96.3-104.0 for the separation of fractions in the synthetic milk. The results achieved in the paper were compared with reported literature data. Additionally, the fractionation pattern for each metal studied was different relating to the origin of milk. Although there were some exceptions, it was seen that Fe, Cu, and Al preferred to be in protein fraction; however, Zn, Mn, Mg, Ca, Cr, Ni, and Mo preferred to be in serum fraction.