Total sulphur and extractable sulphate were determined in plant materials by inductively‐coupled plasma emission spectrometry. For total sulphur, plant material was digested in concentrated nitric acid only. For the sulphate determination, the plant material was extracted with water, sulphate was precipitated as barium sulphate, washed, and redissolved in (NH4)4‐EDTA. In the determination of sulphur no spectral interferences were observed, when using the 182.04 nm emission line. The data for total sulphur compared well with a set of certified reference plant samples. For extractable sulphate no such certified plant material is available, but it was established that the proposed procedure did not lead to losses nor interferences.