The composition of solar and meteoritic matter serves as a primary ref
erence for cosmochemical studies. Element abundances in the Sun - and
in cool stars in general - are usually determined by spectroscopy of a
stellar atmosphere whose properties differ from most laboratory sourc
es: (i) there are strong gradients of temperature and pressure, (ii) t
he main constituents are neutral hydrogen and helium, while the fracti
onal abundance of electrons is only approximate to 10(-4), (iii) the p
lasma is immersed in an intense, anisotropic radiation field, and is h
ighly turbulent. The present contribution discusses meteoritic and sol
ar abundances and their suitability as cosmic reference data. Also add
ressed are mayor diagnostic problems encountered in the analysis of th
e photospheric line spectrum of cool stars - in particular line broade
ning and deviations from LTE in neutral iron. This paper is an update
of a review [1] given at the 1987 Meudon symposium on high-S/N stellar
spectroscopy.