Agricultural soil and wells water that used for irrigation and drinking may contain high levels of toxic trace elements. In this study the concentration of Al, Ni, Co, Mn, Cr, Pb, As and Cd in agricultural soil and wells water samples from Turabah Province (Saudi Arabia) were determined by usingI nductively coupled plasma optical emission spectrometer (ICP-OES) and microwave acid digestion techniques for soil samples. According to limit of detection (LOD) Co was not detected in all samples, while other studied trace elements (TEs) were detected in different concentrations values according to type and location of the sample. Further more, Al recorded at high values of concentration in some soil samples. The analysis method was validated in terms of accuracy, precision, limit of detection (LOD) and limit of quantification (LOQ) and confirmation reliability. The recovery percent was found to be between 91.6-103.4%.