A greenhouse experiment was conducted during 2010-2011. A complete randomized blocks design was used including seven treatment levels of sludge(tons per hectare), i.e., 0, 6, 12, 18, 24, 30, and "30+ treated wastewater", in four replications. Lettuce (Lactuca sativa L var longifolia) was chosen as a test plant. The purpose of the experiment was to study the relationships between soil Pollution Load Index, heavy metal transfer factor, and concentration factor and to determine optimum concentration factor values. The following were found: several mathematical relationships were established between the above parameters that could be used for the study of heavy metal accumulation in soils and plants under the effect of the applied sludge. They can be also used for the calculation of one of the above parameters as a function of the others. Based on the experimental data, the optimum concentration factor for several heavy metals were determined by multiple linear regression analysis, expressing the concentration factor as a function of the maximum dry lettuce matter yield, and of optimum/minimum heavy metal content of plant dry matter. The mean value of the calculated concentration factor obtained for each separate metal was: Zn, 2.93; Cd, 0.39; Co, 1.47; and Ni, 0.52.