The atmospheric parameters and elemental abundances have been derived
for Sakurai's object. The atmosphere of the star was found to be H def
icient with enhanced carbon and s-process abundances. The effective te
mperature is T-eff = 7250 K, logarithmic gravity, log g = 1.0, and the
microturbulent velocity, xi(t) = 7 +/- 1 km s(-1). These abundances a
nd atmospheric parameters are close to the majority of cool R CrB star
s. The chemical composition, fast brightening from the pre-outburst st
ate and the presence of PN indicates that Sakurai's object is a final
helium flash object.