This paper deals with the determination of the content of macronutrients in pulp and beans of three coffee varieties, namely 'Mundo Novo', 'Caturra Amarelo' and 'Bourbon Amarelo'. Samples were collected in plantations located in the three types of soils herein most of S. Paulo, Brazil, coffee is grown, that is, "terra roxa legítima" (Ribeirão Preto), "massapé-salmourão" (Mocóca), and "arenito de Bauru" (Pindorama). The following main conclusions were drawn after statistical analysis of data obtained hereby. There is no statistical difference among the three varieties . Average contents of macronutrients, as per cent of the dry matter, are the following: N P K Ca Mg S bean 1,71 0,10 1,53 0,27 0,15 0,12 pulps 1.78 0,14 3,75 0,41 0,13 0,15 Samples collected in Mocóca ("massapé-salmourão") had lower N and K contents, probably due to lack of availability of these elements in the soil, as suggested by its analysis. Results obtained in this work are in good agreement with data described elsewhere. Out of the total of elements contained in the whole fruit the following proportions are exported as clean coffee: N - 2/3, P and K - 1/2, Ca, Mg and S - 1/3. It is clear therefore that a substantial amount of elements absorbed from the soil remains in the pulp or in the dry hulls which result from processing. From this fact raises the interest of using these residues as fertilizer in the coffee plantations.