Abstract: Total Suspended Particulate Matter collected at different sites located in Warri (WRR) and Ewu were analyzed for 14 elements by Atomic Absorption Spectroscopy (AAS). Multivariate statistical methods such as Factor Analysis (FA) and Enrichment Factor (EF) were used for the identification of sources. The results obtained showed that Total Suspended Particulate (TSP) concentration in the sampling locations were 922-2333 μg m-3 for WRR and 816-2600 μg m-3 for Ewu. The major sources of these elements were due to re-entrained soil, auto-mobile exhaust, residual oil combustion, petroleum activities, sea salt, steel/metal works and refuse/biomass incineration. Element such as Cd, Se, V and Pb were highly enriched while elements such as Ni, Cr, Na and K were moderately enriched in some of the sampling sites. Source apportionment by Chemical Mass Balance (CMB) and Factor Analysis of the pollutant revealed anthropogenic contribution of about 35-70% in the two locations.