This study was conducted from January to August 2014 to evaluate the accumulation of heavy metals (Cu, Pb, Zn, Cd) in the carp cultured at the aquaculture experimental farm -Viet NamNational University of Agriculture. The accumulation of heavy metal in sediments, feed, water and in carp (muscle, liver, bowel, bearing) was determined by using atom absorption spectrometry (AAS) method. The results showed that in all samples, the highest concentration wasZn and the lowest concentration wass Cd.The average concentration of Cu, Pb, Zn, Cd in sediments, in water as lowerthan the limit specified by NTR 43: 2012/BTNMT, Standard PEL (1999) and by NTR 38: 2011/ BTNMT. For carp, metals concentrated in the liver, intestine, and gills but leastin muscle tissue. In the all of three samplings, the metal concentration in muscle, gill, intestine, liver, respectively was in the following order:Zn> Cu> Pb> Cd. In the organs of carp, the concentrationsof Cu, Zn, Pb, Cd,respectively,were in muscle (1.32 mg/kg; 30.96 mg/kg; 0.9 mg/kg; 0,01mg/kg); liver (2.36 mg/kg; 75.43 mg/kg; 0.08 mg/kg; 0.08 mg/kg); intestine(12.18 mg/kg; 137.33 mg/kg; 0.36 mg/kg; 0.03 mg/kg and in the gills (2.23 mg/kg; 140.92 mg/kg; 1.78 mg/kg; 0.09 mg/kg). Bioaccumulation factor (BSAF) of 4 metals in sediment and (BCF) in water for each the organs in the order Zn> Cu> Pb> Cd.Bioaccumulation factor (BCF) between metals in feed with the organs of carp was low (BCF <250).