Abstract: An incomplete sample digestion-flame AAS method for the determination of Mn and Zn in varnish was described in this paper.The sample was digested with a mixture of HNO3-HClO4(3+1) then dissolved with the emulsifier Tween-80 to form a homogeneous and transparent sample solution.The working curves were used for the determination.The selection of acid for digestion and of emulsifier,the chemical interferences,the interference of background absorption,and the matching of viscosity of standard solutions with the viscosity of sample solutions were thoroughly studied.RSD′s of the determined results were less than 3.9% and recovery was in range of 98.2%-102.9%.