The render study on physically upgrade ore sample from Abu Rusheid contents 22.2 in wt. % Nb and 2.5 in wt. % Ta. The sample is fused with a mixture of sodium dihydrogene phosphate monohydrate and of disodium hydrogen phosphate in platinum cresbol and the metal was dissolved in water. Extraction of Ta (V) and Nb (V) from the solution was carried out by 0.1 M lauryl alcohol in kerosene. The factors of pH, contact time, temperature, settling time and A/O phase ratio were studied. Stripping of Nb (V) and Ta (V) was performed using 5M H2SO4 for Nb(V) and distilled water for Ta(V) at O/A phase ratio 1:1 in two stages. The final recovery of Nb2O5 and Ta2O5 was 89% and 94% respectively. Stripe solution of Nb and Ta was precipitate by ammonia at pH 6.5-7.5 and pH 4.5-5.5 respectively and the product was confirmed by EDAX, XRD and FTIR analysis. Finally a technical flow sheet was constructed.