“…It is well known that the sample preparation is a critical step in any analytical procedure, especially when it involves a complex matrix. Almost all sample preparation procedures (Cabrera et al, 1994;Demirel, Tuzen, Saracoglu, & Soylak, 2008;Dionísio, Gonzales, & N obrega, 2011;Matos et al, 2009;Muñiz-Naveiro et al, 2005;Saracoglu, Tuzen, & Soylak, 2009;Shah et al, 2009;Tuzen, Silici, Mendil, & Soylak, 2007) are based on the use of concentrated acids for promoting an aggressive attack, particularly under high temperature and pressure when using closed and pressurized reaction vessels (N obrega et al, 2006). However, in Brazil, specifically in Agricultural National Laboratories, called LANAGRO, the calcination method is used for sample treatment for cadmium monitoring in edible offal of several animal species.…”