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A focused microwave digestion system operated at atmospheric pressure was applied to the preparation of milk, total parenteral nutrition, tissues (mussel, kidney, oyster and bovine liver) and urine. Reagent combinations (HN03, H2S04 and H202) and power-time programmes were examined with respect to the residual carbon content (RCC) and element recovery. Inductively coupled plasma atomic emission spectrometry was used to determine the residual carbon and analytes (As,

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