Analyte transport efficiencies of solid as well as liquid samples were determined for electrothermal vaporization (ETV). A graphite furnace of the boat-in-tube type was employed for ETV. The generated aerosol was transported by an argon flow via a tubing into an external precipitator and deposited on a L'vov platform with a corona-like discharge. The sample on the secondary platform was analysed with a laboratory-constructed coherent forward scattering multielement spectrometer. For determining the analyte transport efficiencies, the comparative measurements were carried out with standard solutions dosed directly on the platform in the spectrometer furnace. The simultaneously investigated elements were Cu, Fe and Mn in the standard reference material BCR CRM 189 wholemeal flour and in a multielement standard solution containing approximately the same element ratio as certified for the solid sample. ETV boat-to-L'vov platform transport efficiencies of approximately 19% for Cu, 24% for Fe and 19% for Mn were calculated for both solid samples and multielement standard solutions. Cu, Fe and Mn in wholemeal flour were determined simultaneously by calibrating against aqueous multielement standard solutions injected into the boat as well as by the standard addition method. The results agree satisfactorily, the deviations from the certified values are below 10% and the relative standard deviations are typically 5-8%. The limits of detection are 250 pg for Cu (λ=324.8 nm), 230 pg for Fe (λ=248.3 nm) and 90 pg for Mn (λ=279.8 nm), loaded into the ETV boat.