The determination of trace quantities of elements present in foodstuff is of considerable importance, because of the essential and toxicological action of some of these trace elements to the human body. Wheat is one of the most grown crops in Saudi Arabia. It is grown in various regions of the country. Accurate knowledge of the various elemental concentrations in wheat is of great importance from nutrition point of view. As part of on going research to develop reference materials at KACST wheat samples were obtained from 10 - different regions in Saudi Arabia and analyzed using Instrumental Neutron Activation Analyses (INAA) techniques. Information of up to 50 elements in wheat samples were obtained. These results are also of great interest to research and related food industry.