We carried out observations of the central and 20 east offset regions of the cluster of galaxies Abell 1060 with Suzaku. Spatially resolved X-ray spectral analysis has revealed temperature and abundance profiles of Abell 1060 out to 27 ~ 380; /h_70 kpc, which corresponded to ~ 0.25; r_180. Temperature decrease of the intra cluster medium from 3.4 keV at the center to 2.2 keV in the outskirt region are clearly observed. Abundances of Si, S and Fe also decrease by more than 50% from the center to the outer, while Mg shows fairly constant abundance distribution at ~ 0.7 solar within r < 17. O shows lower abundance of ~ 0.3 solar in the central region (r~ 6), and indicates a similar feature with Mg, however it is sensitive to the estimated contribution of the Galactic components of kT_1 ~ 0.15 keV and kT_2 ~ 0.7 keV in the outer annuli (r ~ 13). Systematic effects due to the point spread function tails, contamination on the XIS filters, instrumental background, cosmic and/or Galactic X-ray background, and the assumed solar abundance tables are carefully examined. Results on temperature and abundances of Si, S, and Fe are consistent with those derived by XMM-Newton at r < 13. Formation and metal enrichment process of the cluster are discussed based on the present results.