In this study, Cu, Pb, Cd, Ni, Cr, Co, Mn, Fe, and Zn metal levels of 9 vegetables (garlic, onion, radish, parsley, potato pod, cucumber, tomato, carrot, and pepper) from a local market in Kayseri, Turkey, and algae samples from the Aegean Sea, were determined by using FAAS. In the sample analyses, both wet and dry ashing methods were used. Dry ashing procedures employed involved combinations such as ashing time and being covered or uncovered of crucible. The results of seven dry and one wet ashing procedures used for the determination of elements in the samples were compared with each other. The comparison procedures were performed for cucumber, tomato, carrot and pepper samples. The correlations were satisfactory, except for Cu. and Mn. The heavy metal pollution for vegetable samples were also investigated. The elemental concentration ranges obtained with wet and dry ashing procedures for vegetable samples were as follows (mu g/g): 5.00 - 16.4, 6.18 - 14.0 or Cu., 2.82 - 6.49, 1.77 - 6.49 for Pb, 2.71 - 8.1, 1.50 - 7.98 forNi, 0.16 - 0.99,0.70 - 2.75 for Cr, 1.64 - 4.34, 0.80 - 4.48 for Co, 6.10 - 61.9, 6.22 - 67.8 for Mn, 16.2 - 199, 13.1 - 450 for Fe, 9.26 - 40.7, 14.7 - 45.8 for Zn, and 0.88 - 2.99, 0.20 - 2.50 for Cd, respectively.