The heavy metals are such kind of pollutants which create too much problems in aquatic ecosystems for aquatics and human. The present study was carried out to investigate accumulation of heavy metals like Hg, Cd, Pb, Cu, Fe, Mn and Zn in muscle of Fenneropenaeus merguiensis from Persian Gulf, Iran, in 2011. The results show that the mean concentrations of Hg, As, Cd, Pb, Cu, Zn, Mn, Fe, Mg, P, K, Na and Ca in muscle were measured 0.032±0.002, 0.117±0.07, 0.175±0.006, 0.414±0.012, 1.26±0.2, 13.8±0.7, 0.1±0.0, 15.13±0.65, 321.33±11.23, 1600±65.57, 3180±60.82, 1826.6±47.25 and 750.33±18.5 µg/g dry weight. The order of trace elements found in muscle tissue of F. merguensis was: K>Na>P>Ca>Mg>Fe>Zn>Cu>Mn. Also concentration of toxic metals in F. merguensis was: Pb>Cd>As>Hg. The Potassium content in muscle of banana shrimp higher than more other elements, also in this study the lowest concentration was mercury. In this study concentration of Hg, Cd, Pb, Zn and Cu were lower than comparison of WHO, MAFF and FDA standards.