Linseed is the best crop for production as well as from a health perspective and very high in fiber and provides good amounts of protein and Omega-3 fatty acids are an important family. Determine the concentration of essential metal (Fe, Mn, and Cu) and toxic metal (Cd and Pb) and also health risk assessment from raw and roasted linseed (linum usitatissimum L) samples. The Linseed sample for metal analysis was collected from three different sites. The analyses of metals, was done using an optimized wet-digestion procedure with 0.5 g dried air powder raw linseed were digested with 3 mL of HNO3 (69%), 2 mL of HClO4) (70% ) at 200 o c for1:30 hour. In the other hand, roasted linseed was digested with 4 mL of (HNO3 69%), 1 mL of (HClO4 70 %) at 180 ℃ for 60 mints which has the same amount of volume of reagent but less amount of temperature and time obtained than the raw linseed sample. The concentrations of metals were determined using FAAS .According to the results obtained from the analysis; the concentrations of the metals analyzed were arranged in their decreasing order of raw linseed concentration of Fe Ankesha site (32.2.)> Injibara site (26.5) > Azena site (22.4), Mn in Ankesha site (34.6 ) > Injibara site (23.2) > Azena site (22.6) and Cu in Ankesha site (2.52) >Azena site (1.8) > Injibara site (1.66) and the concentrations of the metals of roasted linseed analyzed were arranged in their decreasing order of Fe Ankesha site (26.74)> Injibara site (25.4 ) > Azena site (22.6), Mn in Injibara site (23)> Ankesha site (22.9) Azena site (22.3) and Ankesha site (2.26)> Injibara (1.54) > Azena site (1.4) (mg/kg dry weight) raw and roasted linseed respectively, but the concentration of Cd and Pb were below the detection limit. The accuracy of the optimized procedure was evaluated by analyzing the digest of the spiked samples with standard solution and the percentage recoveries varied from 84.6 % to 103.3% and 84. 6 % - 104.3 % raw and roasted linseed sample respectively. The level of Fe, Mn and Cu of roasted linseed samples reported result was found somewhat lower than in this study. Statistical analysis of ANOVA indicates that there was a significant difference in the mean concentrations of Fe and Mn and Cu in raw linseed sample from three sampling sites. Student’s t-test at 95 % confidence level indicated that there were significant differences between the mean values of raw and roasted samples in iron, manganese .The heavy metals in the raw and roasted linseed samples the sum of (THQ) values of trace metals (Fe, Mn and Cu) for health risk assessment for adults males and females people were less than one, that indicates that metal intake in the sample would have no significant health risks in the study areas. Keywords: Linseed, Metals, Atomic Absorption Spectroscopy (AAS,) Health risk assessment