An analytical method for determination of the heavy metals; lead, cadmium, copper and mercury in honey sample was introduced for validation into the scope of the Central Lab of Residue Analysis of Pesticides and Heavy Metals in Food. The limit of quantitation of the heavy metals; Pb, Cd, Cu and Hg was ranged between 0.002 and 0.5 µg/g. The mean recovery ranged from 94.0 to 111.0 % at low spike level, and from 100.0 to 112 % in high spike level. The tested concentrations were found to be linear from the limit of quantitation; 0.02, 0.002, 0.50 and 0.01 µg/g up to 0.10, 0.03, 4.0 and 0.10 µg/g for Pb, Cd, Cu and Hg, respectively. The method was found to be precise, which the RSDr for all the heavy metals studied were less than 9% and they having a reproducibility of less than 12.1%. The expanded uncertainty (at 95% confidence level) was found to be 28%, 24%, 14%, and 26% for Pb, Cd, Cu and Hg, respectively. The applicability of the accredited method to routine analysis was continuously assessed by analyzing eightteen honey samples, which were collected from three different Governorates; El Sharquia, El Fayum and Bani Suwayf during year 2006. All the collected honey samples were free from any traces of Hg. Copper was the most abundant element present in all the honey samples. The detected amounts of Pb and Cd in the all collected honey samples were lower than the Maximum Limits (MRL).