The sewage sludge disposal and cultivation methods consist in storage, agricultural use, compost production, biogas production or heat treatment. The sewage sludge production in municipal sewage sludge treatment plants in year 2013 in Poland amounted to 540.3 thousand Mg d.m. The sewage sludge for agricultural or natural use must satisfy chemical, sanitary and environmental safety requirements. The heavy metal content, including the mercury content, determines the sewage sludge disposal method. Mercury has a high chemical activity and biological form compounds with different properties. The properties of the mercury present in sewage sludge or composts, its potential bioavailability depend on its physicochemical forms. Different forms of mercury, which are found in soil and sediments and sewage sludge, may be determined using various techniques sequential extraction. In order to assess the bioavailability the analysis of fractional of mercury in samples of sewage sludge and composts was made. For this purpose the analytical procedure based on a four sequential extraction process was applied. Mercury fractions were classified as exchangeable (EX), base soluble (BS), acids soluble (AS) and oxidizable (OX). This article presents the research results on the mercury compounds contents in sewage sludge subjected to drying process, combustion and in composted sewage sludge. During drying and combustion process of the sewage sludge, mercury transforms into volatile forms that could be emitted into the atmosphere. The mercury fractionation in composted sewage sludge proved that mercury in compost occurs mainly in an organic fraction and in a residual fraction that are scarce in the environment.