The present study deals with effluent analysis of a paper mill using cotton comber and cotton linter as raw material for paper manufacturing process. The effluents generated at different stages were collected. The fibrous sludge samples recovered in different section of mill were also collected. The inorganic parameters i.e. alkalinity, hardness, sulphate, chloride, phosptahe, sodium, potassium, iron, copper, nickel, mercury etc., were estimated. The heavy metal content of the untreated and treated effluents and the sludge samples are determined by the atomic absorption spectrophotometer. The inorganic parameters as well as heavy metal analysis results were interpreted and compared with the permissible limits.