Heavy metals concentration in water and sediment was investigated at the Motor Park Area and New Bridge Site of lower River Benue, Ibi, Taraba State. The heavy metals levels were examined using atomic absorption spectrophotometer (AAS) Buck Scientific model 210 VGP using spectrophotometry techniques. The highest mean concentration of Zn recorded in the sediment at the Motor Park Area was 0.55 mg/kg while the lowest value of 0.004 mg/kg was recorded for Cr at the Motor Park Area. The highest mean concentration of Mn recorded in the water was 0.375 mg/l at New Bridge Site while the lowest value of 0.00 mg/l was recorded for Cu. Values for Cu, Cd, Cr. Cu were generally low throughout the study period. There was no significant difference (p>0.005) in Zn concentrations in sediment at the sampled locations (Motor Park Area and New Bridge Site) throughout the study periods. However, Cr, Cd and Pb show variations (p<0.005) at the sampled locations. The concentration of Mn (0.375 mg/l) was not significantly different (p>0.05) from Mn (0.325 mg/l) in water between the two location, Pb value (0.343 mg/l) of water in December at the New Bridge Site exceeded the WHO recommended safe limit. However, all other metals were within the WHO and FMENV safe limit for portable drinking water. Since Pb value (0.343 mg/l) exceeded the WHO and FMENV safe limit for December. It shows that there is need for continuous monitoring of Lower River Benue waters at Ibi, Taraba State.