The recent widespread concern in human health due to the consumption of food product of animal origin has necessitated the need to monitor the level of heavy metal in animal tissues. This study was undertaken to evaluate the concentrations of heavy metals (Pb, Cd, Zn, Cu, Cr, Ni and Fe) in the Lung, heart, and Muscle of cow from selected abattoir in Anyigba, Ejule, and Ankpa in Kogi State, Nigeria, by using Atomic Absorption Spectroscopy (AAS). The levels of heavy metals in Lung, heart, and Muscle of cow have the following mean concentration 0.27, 0.29, 0.09 mg/kg Pb;0.22,0.14,0.09 mg/kg Cd;2.27,3.25,2.18 mg/kg Zn; 1.67,1.33,1.70 mg/kg Cu; 3.80,2.70,1.57mg/kg Cr. 0.72,0.75,0.71 mg/kg Ni and 56.7,58.92,62.04 mg/kg Fe; in Lung, Heart and Muscle respectfully in Ejule, 0.13,0.11,0.36mg/kg Pb; 0.29,0.91,0.06 mg/kg Cd; 2.12,1.66,1.74 mg/kg Zn; 2.48,1.98,2.10 mg/kg Cu; 2.39,2.09,1.40 mg/kg Cr: 1.29,0.90,1.66 Ni mg/kg and 72.60,66.90,72.38 mg/kg Fe in, Lung, Heart and Muscle respectfully in Anyigba, and 0.11,0.04,0.03mg/kgPb;0.03,0.04,0.03 mg/kg Cd; 1.99, 2.50, 1.78 mg/kg Zn; 2.08, 1.72, 0.39 mg/kg Cu; 0.75, 0.75, 0.39 mg/kg Cr: 1.03,0.74,0.79mg/kg Ni and 49.79, 44.49, 54.48 mg/kg Fe in Lung, Heart and Muscle respectfully in Ankpa. The concentrations of the metals in the various meat parts (lung, Heart and muscle) were significantly different (p<0.05). The concentrations of Pb, Cr, Ni, were higher (p<0.05) than the permissible limits set EPA and WHO respectively; while the concentrations of Zn, Cu, and Fe were lower than EPA and WHO. However, the determined concentrations compared favorably (p<0.05) with values found in literature.