The current research makes a comparative analysis between the biodegradation of polythene and plastic by five different types of soil sample collected from different sources. The five soil sample (A, B, C, D, E) were indigenous to locations: (A) Medicinal Garden soil, (B) Sewage Water Soil, (C) Energy Park soil, (D) Sludge Area soil, (E) Agricultural Soil, respectively. The ability of these soils in degrading polythene and plastic was investigated. And pure culture with sample, incubate for one week and sub culturing is done in every week, for bacteria and fungi, for the purpose of biodegradation. The initial and final dry weight of polythene and plastic before and after incubation in the culture medium were compared and the % of degradation was calculated. Among all the treatments various species of bacteria and fungi such as Bacillus subtilis, Aspergillus niger, Aspergillus nidulance, Aspergillus flavus, Aspergillus glaucus, Penicillum species, Pseudomonas sp., Staphylococcus aureus., Streptococcus lactis, Proteus vulgaris, Micrococcus sp. were found to degrade polythene and plastic efficiently. However various species of fungi and bacteria isolated from different soil sample. Overall polythene gave rapid biodegradation as compare to plastic. The active enzymes produced by the bacteria and fungi caused weight loss in the sample of polythene and plastic.