The effects of NH 4 H 2 PO 4 and Pd as chemical modifiers in SS-GFAAS are studied in the determination of Cd in sewage sludge and of Sn in PVC samples. Whereas for Cd both modifiers act equally well whether Cd is in solution or in the solid sample, the effect of Pd on tin is different. To make the Pd modifier as effective on Sn in PVC as on Sn in solution a two-step pyrolysis must be introduced into the temperature programme. It is also shown that the contribution of the application of chemical modifiers to the final imprecision of the determination is negligible compared to that introduced by the sample inhomogeneity.