Twenty four elements: Fe, Al, Ca, Mg, K, Na, Sc, Sr, Co, Cr, Zn, V, Hf, Ir, W, REE (La, Ce, Nd, Sm, Eu, Tb, Yb, Lu) and Th were determined in limestone and associated calcite from Abakaliki, South-Eastern Nigeria, by instrumental neutron activation analysis (INAA) technique. The USSG reference materials BCR-1 and AGV-1 were included in the analysis to assure quality control of the accumulated data. Hitherto, there is very little work of this type on the deposits in the region being studied. This study, therefore, provides baseline data for the deposit.