In the present study, trace and toxic elements were determined in the Scalp Hair (SH) samples of patients diagnosed with diabetes mellitus (DM) who were smokers and habitual alcohol drinkers living in Dublin, Ireland. The concentrations of elements were measured by inductively coupled plasma atomic emission spectrophotometer after microwave-assisted acid digestion. The validity and accura-cy of the methodology was checked using Certified Refer-ence Material (CRM) (NCS ZC 81002b) and by the conventional wet acid digestion method on the same CRM. The results of this study showed that the mean values of cadmium, copper, iron, nickel and lead were significantly higher (P<0.001), in scalp hair samples of diabetic patients as compared to referents of both gender. While the smokers and alcohol drinker referents and DM patients have two to three time higher values of these elements than those sub-jects who were not smokers and teetotallers. The concen-trations of zinc, chromium and manganese were lower in the scalp hair samples of diabetic patients as compared to refer-ents. The deficiency of zinc, chromium and manganese, while the high exposure of cadmium, lead and nickel, as a result of cigarette smoking and alcohol consumption, may be synergistic with risk factors associated with diabetes.