Plant growth is largely related to soil structure, nutrients, and climatic factors. In agricultural soils, the amount of nutrients in the soil can be changed significantly by fertilization, whereas the bedrock’s characteristics largely shape soil nutrient con- tent in forested areas. Therefore, the accumulation level of each element in different organs of the plants is different, and the nutrient content in the soil differs according to the plant species. The organ samples (leaf, bark, wood, cone, and root) were taken from the relevant trees, and soil samples from the surface (0–5 cm), moderate (20–30 cm), and deep (50–60 cm) depths under the trees. The dried samples were combusted in special microwave ovens and turned into a solution. Then, using the ICP-OES device, the boron (B) and sodium (Na) element analyses were conducted. By using Statistical Package for the Social Sciences 22.0 package software, the data were subjected to variance analysis and Duncan’s test. The data were then simplified and interpreted by tabularizing. In this study, the concentrations of B and Na in the leaves, bark, wood, roots, and cones of black pine, scotch pine, oriental beech, and Turkish fir trees grown in a limited area in a similar land structure were determined. These concentrations were compared with the concentrations at different depth levels of the soil. It was to determine how the B and Na concentrations changed depending on the species, organ, and soil depth.