Fresh cow milk samples were collected from three different farms of Deberezeit, Manasibu and Ateshimo site of Wombera woreda, Ethiopia and were placed below 4 ºC in a refrigerator. The cow milk samples were digested by hot plate using 65 % HNO3 and 30 % H2O2. The concentrations of Mg, Fe, Mn, Cd, Cu, Zn and pb were determined by Inductively Coupled Plasma Optical Emission Spectroscopy (ICP-OES). The element, Cd was not detected at all in three sites of the milk samples under the study. The element Pb was not detected in Manasibu and Ateshimo sites. But it was detected in Deberezeit site. The mean concentrations of Pb in Deberezeit was 0.352 ± 0.144 mg/L and the mean concentrations of Cu, Fe, Mn, Zn, and Mg were 0.742 ± 0.123, 18.700 ± 2.232, 0.575 ± 0.063, 6.645 ± 1.111 and 147.792 ± 9.819 mg/L, respectively in the milk samples of three sites under study. The validity of the method of the analysis was confirmed by recovery test and the result was in the range (80.3 to 103.7 %). There was significant difference in the mean concentrations of Cu, Mn, Zn, Mg, Fe and Pb between the milk samples of three farms under study. The concentrations of essential metals observed were somewhat below or above when compared with some of the reported values in literature. Consumption of beneficial metals through milk were estimated and compared with Recommended Dietary Allowance set by FAO, WHO and National Agency for Food and Drugs Administration Control (NAFDAC) standards. Keywords: Essential metals, Cow milk, Digestion, Deberezeit, Manasibu, Ateshimo and Inductively Coupled Plasma Optical Emission Spectroscopy