Abstract: Samples of fresh milk and yoghurt were pre-treated separately by 3 different methods of sample digestion, i.e., the conventional wet acid digestion, the microwave assisted acid digestion and the dry ashing method, and the final sample solutions were used for FAAS determination of 6 inorganic elements, i.e., Ca, Mg, Cu, Zn, Fe and Mn. As shown by the analytical results, the highest recovery of 94.5%-100.0% was obtained by the microwave assisted sample digestion method and values of RSD′s (n=6) obtained were in the range of 1.9%-4.2%. Hence, the microwave assisted digestion of samples of dairy products was preferred rather than the other 2 methods.