Total concentrations of mercury were determined using cold-vapor atomic absorption spectroscopy (CV-AAS) in the fruiting bodies of 16 species of wild mushrooms and underlying soil (0-10 cm) substrates collected in the areas of the Communes of Morag and Łukta in the county of Ostróda in northeastern Poland in 1997-1998. A total of 174 composite samples of caps, 174 stalks, 80 whole fruiting bodies (collectively 1254 specimens), and 252 soils were examined. Among several species of mushrooms analyzed, the greatest concentrations were between 1300 and 71000 ng.g(-1) of dry matter. These levels were found in the caps of Sweating mushroom (Clitocybe rivulosa), King Bolete (Boletus edulis), and Common Puffball (Lycoperdon perlatum) and also were characterized by the highest bioconcentration factors (BCF) for Hg, which ranged between 160 +/- 82 and 110 +/- 34. The cap to stalk quotient for mercury concentrations was approximately 2 for most of the species except Poison Pax (Paxilus involutus), which had a greater concentration in caps than in stalks and a quotient of 4.4 +/- 7.2. Hg concentrations in the underlying soil substrates (0-10 cm layer) ranged between 21 +/- 21 and 390 +/- 130 ng.g(-1) of dry matter. The results showed that the consumption of mushrooms, considered to be the sole dietary source of mercury at the highest or mean element concentrations found, is not hazardous at daily ingestion rates of less than 70 and 210 g of fresh product, which would result in a hazard index value of less than unity.