Instrumental neutron activation analysis (INAA) was used to analyzed Nigerian bituminous coal and ash. Good statistical agreement (p0.05) between the literature and reported elemental values of USGS AGV-1 sample was found. Many elements were determined in the coal with some enrichment in the coal ash. Arsenic was measured only in the ash while Hg was present only in the coal. Coal ashing at 800°C contributed to a loss of Hg in the ash. Al, Na, Mg, Ti, Fe, which are major elements were found in the coal as expected, with slight enrichment in the ash. Ca and Si were only obtained in the ash. High ash Al (14.9±0.19%) and Si (25.3±4.11%) levels are of concem due to possible cases of pneumononiosis from inhalation of the particulates. Graphical illustration of the lanthanide concentrations peaked at Ce with a decrease from Sm to Lu. U and Th were also present in the samples showing slight enhancement in the ash. Comparatively low coal elemental values, notably S(1.8%), highly advocate this coal as a good quality fuel-coal.