Calcium and magnesium levels in soils from five sites of Barangay Buso, Mati, Davao Oriental were analyzed based on twenty (20) composite samples, and with the use of Atomic Absorption Spectrophotometer, from November to December 2003. Sitio Bangkal had the highest calcium level and lowest level was obtained from Buso Proper. Sitio Manga, Mainit and Casunogan had low levels of calcium. Magnesium level in Bangkal was also found highest of all the sitios and categorized under very high level. Medium levels were found both in Buso Proper and Sitio Mainit. Lowest level was obtained in Sitio Casunogan. The latter and Sitio Manga were categorized under low level. was sufficient. Only the areas planted to root crops were found to have the lowest calcium and magnesium levels and categorized as very low. Topography slightly affected the levels of calcium and magnesium in the area. Levels of these elements were determined to be lesser in hilly areas than in the plains. Areas planted to corn, grasses, mango, coconut and banana had medium and low levels of calcium while magnesium