The contamination of environment with cement dust that contains heavy metals (HMs), is a severe problem due to adverse impact on the environmental safety and human health. This study has evaluated to quantify the concentration of heavy metals (Mg, Cu, Pb, Fe, Zn, Cd, and Ni), in the soil and accumulation of heavy metals in leaf litter as well as two species of beetles; Eleodes armata and Eleodes tricostata collected from surroundings of cement factory in Al-Ahsa, Eastern region of Saudi Arabia, comparing with reference site, that was away from the first one by about 30 Km. The results showed that for the cement site, the lowest concentration of HMs in soil samples was recorded for Cd (2.30±0.03 mg/kg), while the highest concentration was recorded for Pb (42.43±0.31 mg/kg). Concentrations of Cd in soil from the cement site was three times higher than in soil from reference site. Also, the concentration of HMs in soil, leaf litter and beetles collected from the two inspected sites were in order of Pb > Mg > Fe > Zn > Cu > Ni > Cd. Statistical analysis showed that the concentrations of HMs in soil, leaf litter and beetles collected from cement site were obviously significantly higher (p<0.05) than those recorded in different specimens collected from the reference site. The concentrations of Mg, Fe and Pb are the highest recorded concentrations of HMs for all collected samples. There were significant differences in their concentrations between the two selected species of beetles (t = 5.37, p < 0.033; t = 11.31, p < 0.0001; t = 66.40, p < 0.0002, respectively) collected from the cement site. Correlation coefficient showed that there was an accumulation of HMs from soil to leaf litter to beetles tissues. Moreover, the activities of transaminases; Aspartate Aminotransferase (AST) and Alanine Aminotransferase (ALT) as well as the protein content of both sexes of selected beetles̕ species were significantly lower in beetle tissues collected from the cement site than those collected the reference one.