The levels of selected essential (Ca, Fe, Zn, Mn, Cr and Cu) and potentially toxic (Cd and Pb) metals were analyzed using flame atomic absorption spectrophotometer (FAAS) from low grade coal and drinking water collected from Chilga, Ethiopia using composite sampling technique by developing an optimized digestion procedure and recovery tests. The average concentrations from the digests were found as Ca (3176.6 ± 12.3 μg/g), Fe (704 ± 3.2 μg/g), Zn (365 ± 5.8 μg/g), Mn (120.2 ± 0.6 μg/g), Cr (53 ± 0.33 μg/g), Cu(167 ± 0.1 μg/g), Pb (14.5 ± 0.12 μg/g) and Cd (0.8 ± 0.04 μg/g) in low grade coal and Ca (142.81 ± 0.05 μg/mL), Fe (9.632 ± 0.06 μg/mL), Zn (18.08 ± 0.4 μg/mL), Mn (3.21 ± 0.3 μg/mL), Cr (3.01 ± 0.02 μg/mL) and Cu(4.165 ± 0.004 μg/mL) in drinking water composite samples. While Pb and Cd were both not detected (ND) for the method used in drinking water sample located in Chilga near the coal area selected. Fe and Zn were obtained predominantly in coal and drinking water respectively.