Three different stages of the analytical chain will be discussed. Firs
tly, the merits and demerits of the traditional dry ashing, a well est
ablished technique that is sometimes viewed with unwarranted sceptisis
m. Secondly, control of ashing temperature, background correction syst
ems and autosampler volumes in AAS-determinations will be discussed. T
hirdly, the role of intercalibrations and the use of reference materia
ls will be discussed in terms of their limitations in providing inform
ation on analytical performance. Two ways to obtain more complete info
rmation on a laboratory's performance will be described.