Dry ashing five different plant tissues at temperatures from 400 to 700° Cat 4 and 15 hours affected the concentration of Al, B, Cu, Fe, K, and Mn found upon analysis by both emission and atomic absorption spec‐troscopy. The elements Ba, Ca, Mg, Mo, P, Sr, and Zn were not affected by the varying temperatures and times. Dry ashing at 500° C for 4 or 15 hours gave results comparable to the known element concentration or that determined by wet ashing. At temperatures below and above 500° C, volitilization losses and absorption occurred.