The present study was carried out in the sugar cane factory area of Kom Ombo, Upper Egypt. The objective of the study is to characterize some heavy metals in the agricultural soil affected by sugar cane factory's fly ash produced during sugar processing, evaluate the effect of deposition on soil and plants, and calculate the risk assessment of the soil and plant at area under study. Data showed that the DTPA extract of all soil heavy metals content increased by increasing the soil depths in all areas. Also, the heavy metal content of plants grown in the south areas of the factory data showed that iron and copper content in most plant parts grown was high; also, the content of manganese content was moderate in all plants except lettuce and cabbage in El-Shatb area. While zinc content was low in all plant samples. With regard to the bioaccumulation factor of heavy metals data indicated that the bioaccumulation factor was > 1.0 in most sites under study where iron was the most accumulated metal in cabbage leaves followed by copper ranged then zinc in plants that grew in the south area during factory activity. While, for Manganese, lead, and nickel data revealed that the bioaccumulation factor was < 1.0 for manganese, cadmium, lead, and nickel except in the El-Nagagra area lead bioaccumulation factor. For translocation factor data showed that lead metal was the highest translocation factor values flowed by zinc, nickel, iron, copper, and manganese, respectively for most sites under study