This study was carried out to detect the concentration of heavy metals (Ni, V, Cu, Pb) in the muscle, gills and hepatopancreas tissues of female and male of Metapenaeus affinis in Bahrekan Bay. Sampling was conducted in 15 stations in triplicate, on which the samples collected by Trawl net. After separation of tissues, samples were digested by acid digestion with nitric and percloric acid and hydrogen peroxide. The analyses for the detection of heavy metals were carried out by flame atomic absorption spectrophotometer. The highest concentration of metals in gills, hepatopancreas and muscle was related to Cu (in males: 9.06 ± 0.15 mg kg^-1), (in males: 26.80 ± 0.20 mg kg^-1), (in females: 16.83 ± 0.76 mg kg^-1), respectively while the lowest one found for V in gills and hepatopancreas, respectively inmale: 1.26 ± 0.20 mg kg^-1 and (in females: 1.40 ± 0.10 mg kg^-1). Ni, V and Cd were no detected in all muscle samples. The alteration process of Cu in both sexes in the selected tissues order as hepatopancreas > muscle > gills. The alteration process of Pb, Ni and V in both sexes in the selected tissues order as hepatopancreas > gills> muscle.  Significant differences (P<0.05) were recorded between the metal concentrations in all tissues except muscle.