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The paper examines 30 goat liver samples from Wamakko, Sokoto and Dange towns for concentrations of selected heavy metals. The samples were obtained randomly from strategic points in the towns. After wet digestion, they were analyzed using atomic absorption spectrophotometer, model Shimadzu AA-6800 for Fe, Pb, Zn, Ni, Cd and Cu. The results (mg/kg-1) of the analysis showed that the iron content ranges from 15.3 to 33.2, 6.77 to 41.6, and 6.92 to 26.1 for samples from Wamakko, Sokoto and Dange towns respectively. Lead content ranges from 0.024 to 0.65, 0.045 to 0.65 and 0.043 to 0.081 for samples from Wamakko, Sokoto and Dange towns respectively. Equally, Nickel content in the samples gave values from ND to 0.18, 0.09 to 0.37 and ND to 0.13 for Wamakko, Sokoto and Dange towns respectively while cadmium showed that samples from Wamakko, Dange and Sokoto have 0.006 to 0.040, 0.005 to 0.035 and 0.004 to 0.034 respectively. Also, the analysis for copper gave values of 0.64 to 2.2, 0.64 to 1.86 and 0.024 to 1.0 for Wamakko, Sokoto and Dange samples respectively and analysis of samples for zinc gave a range of 4.38 to 10.17 for Wamakko, 1.93 to 5.43 for Sokoto and 0.97 to 3.38 for Dange. The results of the samples in the three towns have significant difference (P<0.05). Thus, the paper concludes that goats reared in rural areas of the State are safer for consumption than those reared in urban and industrialized towns because they contain heavy metals below the permissible limits set by international organizations for foods.