Radioactive elements like 232Th and 238U along with their daughter products, form part of all environmental matrices and are getting transferred to living beings by different pathways, leading to a continuous radiation exposure and need to be monitored. This paper presents an analytical methodology, highlighting the need to separate interfering beta- and gamma-emitters from the analytes, when neutron activation analysis is employed for the determination of traces of uranium and thorium in soil and plant materials. The method has been applied to the soil and plant materials from selected regions of India, along with standard reference materials to verify the validity of the proposed separation scheme. The overall reproducibility of the procedure was 2–10%. The concentration values of uranium and thorium so obtained, have been used to calculate transfer factors from soil to various parts of wheat plant.