Mineral element accumulations in soils and trees in hill evergreen forest were studied at the Kog-Ma watershed research area, Doi Suthep -Doi Pui National Park, Chiang Mai, Thailand. Soil samples were collected in December 1996 and leaves, barks and wood samples from 28 tree species were collected during August and September 1995. The concentration of elements, C, N, P, K, Ca, Mg, Fe, Mn, Sand Na were analyzed and the accumulation amount in soils and trees was estimated. The element concentrations in soils were high in the surface, decreased towards deeper horizons and seemed to reach a constant level at a certain soil depth. The concentrations in soils were highest in the lower slope followed by the middle and upper slope. The accumulation of elements up to 1 m soil depth were also larger in the lower slope. The accumulations in trees were the largest in the trees growing on the lower slope. The woods accumulated larger amounts of elements than leaves and the emergent layers larger amounts than continuos canopy and undergrowth layer. The accumulation amounts of C, N, K, Ca, Mg, Fe, Mn and Na in soils for 1 m depth were estimated as 211000, 15400, 535, 272, 114, 1.69, 4.53 and 149 kglha/m, while in trees, 90400, 451, 508, 69.4,1.14,5.45 and 3.92 kg/ha, respectively.