The aim of the study was to characterise the multi-elemental composition and associations between a group of 32 elements and 16 rare earth elements collected by mycelium from growing substrates and accumulated in fruiting bodies of Macrolepiota procera from 16 sites from the lowland areas of Poland. The elements were quantified by inductively coupled plasma quadrupole mass spectrometry using validated method. The correlation matrix obtained from a possible 48 x 16 data matrix has been used to examine if any association exits between 48 elements in mushrooms foraged from 16 sampling localizations by multivariate approach using principal component (PC) analysis. The model could explain up to 93% variability by eight factors for which an eigenvalue value was >= 1. Absolute values of the correlation coefficient were above 0.72 (significance at p < 0.05) for 43 elements. From a point of view by consumer, the absolute content of Cd, Hg, Pb in caps of M. procera collected from background (unpolluted) areas could be considered elevated while sporadic/occasional ingestion of this mushroom is considered safe. The multivariate functional analysis revealed on associated accumulation of many elements in this mushroom. M. procera seem to possess some features of a bio-indicative species for anthropogenic Pb but also for some geogenic metals.