The objective of this paper is to study the mass flow of pollutant and potentially toxic elements into various output streams of SRF production process produced from commercial and industrial waste (C&IW). This research examined in detail, the concentration of inorganic elements in various streams and components produced in commercial scale SRF production process produced from C&IW. Based on the elemental analysis of process streams, the elemental balance of SRF production process is established by using material flow analysis (MFA) approach. In this paper also, source components of pollutant and potentially toxic elements are identified based on the elemental analysis of components of input waste stream (i.e. C&IW)