The present study aims to estimate the distribution and speciation of heavy metals in bee honey that is useful in assessing possible chemical pollution and perceiving pollution sources. The fine fraction was analyzed for the metal content (Co, Ni, Cu, Pb, Cd, Fe, Mn and Zn). To study the importance of honey as indicator of environmental pollution and the relationship between pollution and contamination of the environment honey samples and soil heavy metals. Were collected 47 samples (30 honey and 17 soil samples) from 22 areas near sources of pollution such as factories and roads and gathering population and sanitation has been analysis of soil samples near the apiary from which the honey samples, represents five governorates: Sohag, Qena, Luxor, Aswan and the New Valley in the period from 2011-2012, these samples were collected during the flow and before the trading and marketing to ensure the quality of honey samples by compiled and vowed not to cheat, then was estimated concentrations of eight heavy metals using atomic absorption spectrophotometer. Mean values of heavy metals in honey were 0.437, 0.166, 0.225, 0.104, 0.411, 0.525, 0.209 and 0.253 mg/kg. for Zn, Mn, Fe, Pb, Cd, Cu, Ni, and Co respectively. Mean higher values each of Cd (0.908) and Ni (0.657) in Qena, Zn (0.838), Co (0.694) in New valley, Higher values of Zn, Mn, Fe, Pb, Cd, Cu, Ni and Co in soil samples were 4.400, 4.650, 4.800, 2.400, 1.965, 3.400, 1.600 and 2.200 mg / kg, respectively. The correlation between the presence of elements of honey and soil, found low correlation with each of, Fe, Pb, Cd and Cu elements, while a negative correlation with both Zn, Mn, Ni and Co, Because of the diversity areas from which the samples and the different environment in each sample in terms of the source plant, geographical location, topography and climate of each region, and also this study showed that the concentration of elements in bee honey were within the acceptable limits by comparison with other study in other countries in the world. Through the results obtained by this study confirms the possibility of using honey as an indicator of environmental contamination of toxic heavy elements.