Selenium (Se) is an essential element which has been shown to play an important role in protecting marine mammals against the toxic effects of mercury (Hg) and other metals. It has been suggested that metal concentration in marine mammal teeth can potentially be used as bioindicators for body burden. The objective of this study was to investigate the relationship between Se concentrations in beluga (Delphinapterus leucas) teeth and those previously measured in soft tissues (liver, kidney, muscle and muktuk). Tooth Hg concentrations are also measured, and the relationships between Se and Hg in teeth and soft tissues are examined. Se in the teeth of beluga was measured using hydride generation atomic fluorescence spectrometry (HG-AFS) and Hg in beluga teeth was measured by cold-vapour atomic absorption. Tooth Se concentrations ranged from 108 ng/g to 245 ng/g dry weight, and tooth Hg concentrations ranged from 10 to 189 ng/g dry weight. In the soft tissues, Se concentrations were highest in the liver, followed by kidney, muktuk, and muscle. There were significant correlations between tooth Se concentrations and animal age, tooth Se and liver and muscle Se, and between liver Se and animal age. The molar ratio of Hg:Se in the liver was found to be 0.70. This study is the first to measure Se in the teeth of a marine mammal species, and HG-AFS is found to be an effective technique for determining Se in beluga teeth. Tooth Se can be used as predictor for liver and muscle Se, although these relationships may be strongly influenced by the association of Se with Hg in marine mammal tissues. This study contributes to an increased understanding of the storage and metabolism of Se in marine mammals.