The Material Flow Analysis (MFA) method is often discussed in terms of water resources management. This paper attempts to measure and analyze the flow of nitrogen and phosphorus from wastewater sources to assess the trends and patterns of strain in environmental metabolism.Comparison between nitrogen and phosphorus accumulates in wastewater shows that, P discharged values to sewer system are lower as compared to N. Kemaman dan Kuala Terengganu are the dominant region that generating high volume of P and N-wastewater discharge.The study also delved mostly into recycling level of effluent and sludge, with only 3 to 5% of both products were reuse for agriculture and economic purpose. In conclusion, MFA techniques have been proposed to help the decision-makers in waste and nutrient management planning especially on implementing policies related to water and wastewater sectors.
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