This study evaluated the effect of sex on the accumulation of arsenic, cadmium, lead, copper and zinc in calves. Samples of liver, kidney, muscle and blood of 312 animals (127 females and 185 males) were analysed after acid digestion using atomic absorption spectrophotometry (AAS). Arsenic was determined by AAS interfaced with continuous flow hydride generation, cadmium and lead by graphite furnace, and copper and zinc by flame. Females accumulated more cadmium, copper and zinc in kidneys than did males. The zinc blood levels in females were higher than in males, whereas copper in liver was higher in males than in females. In the case of arsenic and lead, no significant statistical differences between males and females were found.