Parent material is a key factor in controlling soil characteristics and composition. In the western Azerbaijan, little information is available about the effects of parent material on heavy metals and magnetic susceptibility in soils developed on them. Magnetic susceptibility of soil is mainly controlled by magnetite and maghemite content. Therefore, this study was conducted to explore the relationships of magnetite and maghemite concentrations with magnetic susceptibility in soils developed on sedimentary and igneous rocks in Maku district, west Azerbaijan province in Iran. A total of 105 soil samples from a depth of 0-10 cm were taken of the selected area in west of Azerbaijan. Location of the sampling site was determined using GPS and parent material of samples was determined using the geology map. After preparation and grinding of soil samples and rocks, magnetic susceptibly at low (? lf ) and high (? lf ) frequency were measured and also the dependent frequency percent (? fd ) was calculated. Moreover, the concentration of some heavy metals included Cu, Fe Zn, Mn, Ni, Co, Cr, Pb and Cd were measured in soils and rock samples after extracting with 5 N acid by atomic absorption spectroscopy. No trace of Pb and Cd was measured in the samples based upon the detection limit of our apparatus. Among the heavy metal concentrations in soil and rock samples high correlations were observed indicating inherence sources of metals in soils. Citrate bicarbonate dithionite (CBD) treatment was applied for variability of magnetic susceptibility dependent to magnetite and maghemite content. The results of CBD treatment showed that after CBD treatment maghemite has been removed and magnetic susceptibility has been reduced significantly expect for granite and Qom formation. Some soil physical and chemical properties included soil pH, EC, soil particle size distribution, organic matter, and calcium carbonate equivalent was determined. The magnetic susceptibility all soils expect for soil developed on Ultrabasic were reduced compared to parent material for all igneous rocks. This may be attributed to dilution effects of diamagnetic materials such as carbonates and organic matter. Magnetic susceptibility in soils developed on all sedimentary rocks was enhanced compared to parent material. This might be related to low magnetic particles in sedimentary rocks and pedogenesis processes which produced ferromagnetic particles and enhanced magnetic susceptibility of soils. Positive and high correlation was obtained between magnetic susceptibility at low frequency and intensity of magnetite/maghemite peaks in XRD in soils and rocks of igneous parent materials. The highest correlation coefficient was observed for andesite rocks. In Overall, our results showed that magnetite and maghemite minerals had the most impacts on enhancement of magnetic susceptibility in soils and parent materials of these soils in the studied area, especially for igneous rocks. Keywords : Magnetic susceptibility, magnetite/maghemite minerals, CBD treatment, heavy metals, parent material of igneous and sedimentary.