The content of 15 essential elements in whole beef spleens and in mechanically separated spleen pulp (MSS) and its connective tissue residue was determined by atomic absorption spectrophotometry. There were greater amounts of potassium, phosphorus, sodium, iron, and magnesium in MSS than in the whole spleen. Zinc was more concentrated in the residue. Upon cooking, larger quantities of potassium, phosphorus, sodium, iron, magnesium, and tin were noted in MSS than in the raw samples. Content of potassium, phosphorus, sodium, tin and zinc also increased in cooked whole spleen samples as compared to uncooked samples. Silicon content decreased with cooking in both the MSS and whole spleen samples.