Fulvic acid (FA) was extracted and purified from natural soil and the effects of such FA on the bioaccumulation of rare earth elements (REEs, La3+, Gd3+ and Y3+) in wheat seedling were investigated. The results indicated that low concentration of FA (<0.4 mg C/l to root, <0.7 mg C/l to tops (stem and leaves)) could increase the bioaccumulation values of REEs in wheat, but when the concentration of FA was high (>0.4 mg C/l to root, >1.5 mg C/l to tops) the bioaccumulation values were decreased. Kinetic experimental results suggested that bioaccumulation values of REEs in roots for 30 days were correlated with the kinetic linear growth equation, and correlation coefficients were higher than 0.861. The kinetic bioaccumulation pattern of REEs in tops was different from that in root. The bioaccumulation values of REEs in wheat root were much higher than in wheat tops. Variations of glutamic oxaloacetic transaminase (GOT) enzyme activities in wheat root and tops were determined. A good correlation existed between the bioaccumulation values of REEs and GOT enzyme activities, and the correlation coefficients were higher than 0.922. GOT is an important parameter influencing the bioavailability of REEs.