Wheat is one of the most important ingredients used by the Iraqi people. The significant aspect of this study is the detection of radioactive isotope absorption in grains. The nuclear detector NaI (Tl) was used to measure the natural concentration of radionuclides 238U, 232Th and 40K in wheat and soil. The average concentrations of these radionuclides in the soil samples were 7.774±0.465, 2.301±0.217 and 270.985±3.322 Bq.kg-1 for 238U, 232Th and 40K, respectively. Their average concentrations in the wheat samples were 7.774±0.465, 1.383±0.179 and 0.361±0.086 Bq.kg-1 for 238U, 232Th and 40K, respectively. The average values of the transfer factors (TFs) from soil to wheat of 238U, 232Th and 40K were calculated as 0.069, 0.179 and 0.175, respectively. These TFs showed that the movement of these radionuclides in the soil samples was poor compared with previous results. The concentrations found were less than the allowable limits of the United Nations Scientific Committee on the Effects of Atomic Radiation. Therefore, the findings revealed no major risks to human health and edible grains are healthy to consume.