The objective of this study was to identify the sources and to estimate the source contributions to the atmospheric TSP(total suspended particulate matter) and PM-10(particulate matter with aerodynamic diameters less than 10$mu extrm{m}$) concentration in Taegu area. A total of 84 samples was collected during the January to December 1999. TSP and PM-10 were collected on filters by portable air sampler, and heavy metals in TSP and PM-배 were analyzed by ICO(Inductively Coupled Plasma Spectrometery) after preliminary treatment. The results were follow as : First, annual average of TSP and PM-10 concentration was 123 and 69$mu extrm{g}$/㎥ respectively. The concentration of TSP and PM-10 were highest in winter season compared to other seasons. Second, the concentration of Al, Fe, Mn were higher in TSP than in PM-10, indicating that these heavy metals are generally associate with natural contributions. Third, metal combinations showed that a high correlation among concentrations of heavy metals were follows: As Al, Fe and Mn in TSP ; Ni, Cr, Cd and Pb in PM-10. Finally, Statistical analysis was performed using Principal Components Analysis(PCA) in order to find possible sources of the pollutants. The factor analysis was permitted to identify four major sources(soil/road dust resuspension, waste incineration, furl combustion, vehicular emission) in each fraction. These source accounted for at least 83, 85% of variance of TSP and PM-10 concentration in Taegu area.