The purpose of this study was to investigate NOx and SO2-induced nitrogen and sulfur levels accumulated over vegetation and soil in the surrounds of the fertilizer plant in Kütahya, Turkey. Therefore, leaf samples collected from the seven locations adjacent to the plant were morphologically observed (pollution-related injuries and color deformation) and chemically analyzed. Besides, nitrogen and sulfur contents were determined in the soil samples collected from each location. A significant correlation was achieved between locations and different vegetation samples and soil samples. The highest nitrogen level present in the trees was 3.07 ± 0.105% (3rd location, Robinia pseudoacacia), with the highest sulfur level being 5.79 ± 0.085% (3rd location, Salix alba). The highest nitrogen and sulfur levels in soils were 0.31 ± 0.045 and 0.57 ± 0.052% (3rd location), respectively. Furthermore, the highest nitrogen and sulfur levels were 4.69 and 2.20%, respectively, in agricultural plants in the surrounds of the fertilizer plant. A higher level of pollutants was observed in the samples collected from the locations in the direction of the prevailing wind. Also, differences between locations as well as between plant specimens were statistically evaluated. © 2003 Kluwer Academic Publishers.